Masaharu Matsushita (?? ??, Matsushita Masaharu, September 17, 1912 – July 16, 2012), was a Japanese businessman who served as the second President of Panasonic for sixteen years beginning in 1961.
He was the son-in-law of Panasonic's founder, Konosuke Matsushita.
Masaharu Matsushita has been credited with expanding Panasonic into a global brand during a time of high economic expansion in Japan.