USS Burrows (DE-105) was a Cannon-class destroyer escort built for the U.S. Navy during World War II. She served in both the Atlantic Ocean and the Pacific Ocean, and provided escort service against submarine and air attack for Navy vessels and convoys. She was laid down at Wilmington, Delaware, on 24 March 1943 by the Dravo Corporation; launched on 2 October 1943; sponsored by Miss Ruth C. Tech; and commissioned on 19 December 1943 at the Philadelphia Navy Yard, Lt. Comdr. Robert W. Graham in command.