Potash and Perlmutter is a 1923 American silent comedy film directed by Clarence G. Badger. The film is based on an ethnic Jewish comedy with characters created by Montague Glass and Charles Klein for a 1913 Broadway play of the same name which ran for 441 performances. The play is based on the 1909 book of the same name by Montague Glass. This film is notable as the first release of Samuel Goldwyn's independent production company.Stage stars Alexander Carr and Barney Bernard reprise their famous roles from the play in this film.

The film's success would inspire two Goldwyn sequels, In Hollywood with Potash and Perlmutter (1924) and Partners Again (1926). In 1927, the UK division of Phonofilm produced a short film with Augustus Yorke (1860-1939) and Nicholas Adams playing Potash and Perlmutter.