Salt Water Taffy is a kind of taffy originally produced and marketed in the Atlantic City, New Jersey area beginning in the late 19th century.

The origins of the name are unknown. The most popular, although probably apocryphal, story concerns a candy-store owner whose shop was flooded during a major storm in 1883. His entire stock of taffy was soaked with salty Atlantic Ocean water. When a customer asked if he had any taffy for sale, he is said to have offered some "salt water taffy." The veracity of this story is called into question by the fact that the first occurrence of the phrase "salt water taffy" in Atlantic City business directories was in 1889.

Whatever the origins, Joseph Fralinger popularized the candy by boxing it and selling it as an Atlantic City souvenir. His company is still one of the largest retailers of salt water taffy.

Fralinger's first major competition came from candymaker Enoch James, who refined the recipe, making it less sticky and easier to unwrap. James also cut the candy into bite-sized pieces, and is credited with mechanizing the "pulling" process.

In the early 1920s, John Edmiston obtained a trademark for the name "original salt water taffy," then demanded royalties from companies using his newly-acquired name. He was sued over this demand, and in 1923, the U.S. Supreme Court decided that the phrase had been in common use too long to claim royalties.