Initialism of So Paulo, A state of Brazil.

So Paulo is one of 27 states of Brazil, located southwest of the Southeast Region. The state area is 248,222.362 km² (95,839.190 sq mi), most of the north of the Tropic of Capricorn, and the 12th unit of the Brazilian federation in area and the second in the Southeast region, behind only Minas Gerais.

The Sociedade Esportiva Palmeiras (Brazilian Portuguese: [sosjedadi ispotivP pawmej~Ps]), commonly known as Palmeiras, is a Brazilian professional football club based in the city of So Paulo, in the district of Perdizes.