The Spokane, Portland & Seattle Railway (SP&S; reporting mark SPS) was a railroad in the northwest United States. Incorporated in 1905, it was a joint venture by the Great Northern Railway and the Northern Pacific Railway to build a railroad along the north bank of the Columbia River. The railroad later built or acquired other routes in Oregon. The SP&S was merged into the Burlington Northern in March, 1970. Remnants of the line are currently operated by BNSF Railway and the Portland and Western Railroad.