USS Makassar Strait (CVE–91) was a Casablanca class escort carrier of the United States Navy. She was named after Makassar Strait, the strait between Kalimantan and Sulawesi, Indonesia. She was originally classified AVG-91, reclassified ACV-91 on 20 August 1942, and reclassified CVE-91 on 15 July 1943; originally named Ulitaka Bay and renamed Makassar Strait 6 November 1943; laid down by Kaiser Co., Inc., Vancouver, Washington, under Maritime Commission contract 29 December 1943; launched 22 March 1944; sponsored by Mrs. Truman J. Hedding; and commissioned at Astoria, Oregon, 27 April 1944, Captain Warren K. Berner in command.