- Safe operating area, the current conditions over which a device can be expected to operate without self-damage
- School of the Americas, a US Army training facility subsequently officially known as the Western Hemisphere Institute for Security Cooperation
- (computing) Service-oriented Architecture: a software architectural concept that defines the use of services to support the requirements of software users.
- Semiconductor Optical Amplifier, a device that amplifies an optical signal directly
- Skies of Arcadia, a console game for the Sega Dreamcast and Nintendo Gamecube
- Society of Actuaries, one of the two main professional societies of actuaries in the United States
- Society of Ancients, an international society based in the UK
- Domain Name System, Start of Authority, in network computing, a SOA record identifies the authoritative Name Server for a specific DNS database segment
- State of Alert, a punk rock group.
- State of the art, the highest level of development
- Soldiers of Allah, an Islamic rap group.
- Sarbanes-Oxley Act, officially titled the Public Company Accounting Reform and Investor Protection Act of 2002
- Stimulus Onset Asynchrony, the time interval between the onset of a first stimulus and the onset of a second stimulus
- Standard abbreviation for Stordalen railway station in Sweden.
- Standard abbreviation for Soinlahti railway station in Finland.
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