S. M. Subbaiah Naidu (SMS) (Telugu: సుబ్బయ్య నాయుడు) (15 March 1914 – 26 May 1979) was a South Indian composer, conductor, and orchestrator. He was one of the oldest music directors. He worked as an in-house music composer for Pakshiraja Studios and well associated with S. M. Sriramulu Naidu. SMS also worked with many films under Jupiter Pictures and Central Studios.