Comcast Spectacor (formerly Spectacor) is a Philadelphia, Pennsylvania based sports and entertainment company. It owns the Philadelphia Flyers of the National Hockey League and the Philadelphia 76ers of the National Basketball Association. The company owns and manages the Wachovia Center and Wachovia Spectrum in South Philadelphia, plus several community skating rinks in the Philadelphia region known as Flyers Skate Zone. The 24-hour regional sports network Comcast SportsNet is also owned by the company.

The company was formed in 1974 by Flyers founder and chairman Ed Snider to own both the Flyers and the Spectrum. Snider had been instrumental in getting the Spectrum built in 1967, and assumed control of the arena in 1971. He sold a 63% stake in Spectacor to Comcast in 1996, forming Comcast Spectacor. Shortly afterward, he bought the 76ers; as the Spectrum's owner, he had been the Sixers' landlord since 1971.

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