Forestry and Land Scotland (FLS) (Scottish Gaelic: Coilltearachd agus Fearann Alba) is an executive agency responsible for managing and promoting Scotland's national forest estate: land, predominantly covered in forest, owned by the Scottish Government on behalf of the nation.

The organisation exists alongside Scottish Forestry, also established on 1 April 2019, which is responsible for regulation, policy and support to landowners.

Within this remit they are expected to enhance biodiversity, increase public access to the outdoors, encourage tourism and support the rural economy.

[6] It forms part of the Scottish Government's Environment and Forestry Directorate, and reports to the Cabinet Secretary for Rural Affairs, Land Reform and Islands.

[6][9] In line with the requirement to increase public access to the outdoors and encourage tourism FLS provide facilities such as car parks, picnic areas, paths and mountain bike trails at many of their forests,[10] and as of 2008 the national forest estate received over ten million visitors each year.