L is the second studio album by British progressive rock musician Steve Hillage, released by Virgin Records in September 1976.

It was recorded in America at The Secret Sound, Woodstock, New York, and was produced and engineered by Todd Rundgren, using musicians from his band Utopia and others.

"Hurdy Gurdy Man" was written by Donovan, "Om Nama Shivaya" is based on a traditional Hindu mantra, and "It's All Too Much" was written by George Harrison, and originally appeared on the 1969 Beatles album, Yellow Submarine.

An American pressing was issued on Atlantic Records, catalogue number SD 18205.

[4] The album entered the UK charts on 16 October 1976, where it stayed for 12 weeks, hitting a peak of number 10.