Formaldehyde is a naturally occurring organic compound with the formula CH₂O (H−CHO). The pure compound is a pungent-smelling colorless gas that polymerises spontaneously into paraformaldehyde (refer to section Forms below), hence it is stored as an aqueous solution (formalin), which is also used to store animal specimens. It is the simplest of the aldehydes (R−CHO). The common name of this substance comes from its similarity and relation to formic acid.

Formaldehyde is an important precursor to many other materials and chemical compounds. In 1996, the installed capacity for the production of formaldehyde was estimated at 8.7 million tons per year. It is mainly used in the production of industrial resins, e.g., for particle board and coatings.