The Société des Ateliers d'Aviation Louis Bréguet also known as Breguet Aviation was a former French aircraft manufacturer. The company was set up in 1911 by aviation pioneer Louis Charles Breguet. The company together with the British Aircraft Corporation was a parent to SEPECAT which was formed to develop and produce the SEPECAT Jaguar aircraft. In 1971 it merged with Dassault to form Avions Marcel Dassault-Breguet Aviation.