In computing, FLOPS (or flops) is an acronym meaning FLoating point Operations Per Second. This is used as a measure of a computer's performance, especially in fields of scientific calculations that make heavy use of floating point calculations; similar to instructions per second. One should speak in the singular of a FLOPS and not of a FLOP, although the latter is frequently encountered. The final S stands for second and does not indicate a plural. Alternatively, the singular FLOP (or flop) is used as an abbreviation for "FLoating-point OPeration", and a flop count is a count of these operations (e.g., required by a given algorithm or computer program). In this context, "flops" is simply the plural rather than a rate.

Computing devices exhibit an enormous range of performance levels in floating-point applications, so it makes sense to introduce larger units than FLOPS. The standard SI prefixes can be used for this purpose, resulting in such units as megaFLOPS (MFLOPS), gigaFLOPS (GFLOPS), teraFLOPS (TFLOPS), petaFLOPS (PFLOPS) and exaFLOPS (EFLOPS). As of 2006 the fastest supercomputer's performance tops out at one petaflop. A basic calculator performs relatively few FLOPS. Each calculation request to a typical calculator requires only a single operation, so there is rarely any need for its response time to exceed that needed by the operator. Any response time below 0.1 second is experienced as instantaneous by a human operator, so a simple calculator could be said to operate at about 10 FLOPS.