Salem is a town in Rockingham County, New Hampshire, USA. The population was 28,112 at the 2000 census. Salem is a marketing and distributing center, with several colleges, recreation attractions and a large shopping mall, the Mall at Rockingham Park.

The area was first settled in 1652. As early as 1736, Salem was the "North Parish" of Methuen, Massachusetts, or "Methuen District." In 1741, when the boundary line between Massachusetts and New Hampshire was re-established, the "North Parish" became part of New Hampshire, and was given the name "Salem," taken from nearby Salem, Massachusetts. It was incorporated in 1750 by Colonial Governor Benning Wentworth.