OER may stand for:
- OER - the IATA airport code for Örnsköldsvik Airport in Örnsköldsvik, Sweden
- Open educational resources, open documents that are useful for teaching, learning, educational, assessment and research purposes.
- Offense efficiency rating, the average number of points scored per shot by a basketball player.
- Oregon Electric Railway, an interurban railroad line in Oregon, United States.
- Odakyu Electric Railway, a Japanese railway company.
- Oxygen enhancement ratio, effect magnitude of ionizing radiation due to the presence of oxygen.
- Oxygen Evolution Reaction, the formation of oxygen by electrochemical reduction of water.
- Officer Evaluation Report, an evaluation form used by the United States Army.
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