State Road 542 (SR 542) is a west–east route in Central Florida, serving Polk County.

State Road 542 starts in the heart of downtown Winter Haven, as Central Avenue, the west–east axis of the city's grid plan.

Its western terminus is the intersection with 1st Street (SR 549), the city's north–south axis.

As it heads eastward, it soon reaches Lake Elbert, whose southern shore it skirts as Lake Elbert Drive SE.

Past Lake Elbert, it shoots due eastward as Dundee Road, passing Overlook Drive, a southwest–northeast access route to Cypress Gardens Blvd, and intersecting with US 27 at the Dundee Ridge Plaza shopping center.