SPLAT is a graphical tool for displaying, comparing, modifying and analyzing astronomical spectra stored in NDF, FITS and TEXT files as well as in NDX format. It can read in many spectra at the same time and then display these as line plots. Display windows can show one or several spectra at the same time and can be interactively zoomed and scrolled, centered on specific wavelengths, provide continuous coordinate readout, produce printable hardcopy and be configured in many ways. Analysis facilities include the fitting of a polynomial to selected parts of a spectrum, the fitting of Gaussian, Lorentzian and Voigt profiles to emission and absorption lines and the filtering of spectra using average, median and line-shape window functions as well as wavelet denoising. SPLAT also supports a full range of coordinate systems for spectra, which allows coordinates to be displayed and aligned in many different coordinate systems (wavelength, frequency, energy, velocity) and transformed between these and different standards of rest (topocentric, heliocentric, dynamic and kinematic local standards of rest, etc). SPLAT is distributed as part of the Starlink (ascl:1110.012) software collection.