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300 Entertainment is an American record label founded by Lyor Cohen, Roger Gold, Kevin Liles, and Todd Moscowitz. The label's roster includes acts across multiple genres such as hip-hop, rock, pop, electronic, alternative, and country. Current artists include, Young Thug, YNW Melly, Rejjie Snow, Megan Thee Stallion, Fetty Wap, Lil Keed, Cheat Codes, Highly Suspect, Tee Grizzley, Famous Dex, Shy Glizzy, Cobi, Meg Mac, Dae Dae,The Hunna, Maggie Lindemann, Bailey Bryan, OMB Peezy, Ice Prince, Savage Gasp, Snot and TLE Cinco. It is based in New York City. The label also acts as distributor for Young Thug's record label YSL Records, which includes rapper Gunna.

Cohen resigned as chairman and chief executive officer of Warner Music Group's recorded music operation to start 300 with Todd Moscowitz, ex-Warner Bros president, Kevin Liles, ex-EVP Warner Music, and Roger Gold, former SVP of the office of the chairman and CEO at Warner Music. Cohen, Liles, and Moscowitz had also worked together at Def Jam, which Cohen had run in the 1980s and 1990s.