The Philippine scops owl (Otus megalotis), also Luzon lowland scops owl is a common owl, endemic to the Philippines, belonging to the family of the typical owls Strigidae. Other common names include "Otus Whitehead", "Whitehead scops owl" and "Luzon lowland scops owl". Everett's scops owl (O. everetti) and Negros scops owls (O. nigrorum) were formerly considered conspecific but are now classified as separate species.

Distinguishing features of these birds include their large upright ears from which they get their specific name megalotis, Ancient Greek for "large ears". Philippine scops owls are relatively small, sedentary birds that are naturally found in the forest understory. There are three subspecies which show variations in morphology and are distributed among different islands of the Philippine Archipelago. They are a monogamous species that offer parental care and construct their nest in tree cavities. These owls are ferocious nocturnal carnivores that feed on insects and small mammals. The IUCN Red List considers this species as Least Concern but they may be vulnerable to deforestation and fragmentation.

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