The Philippine Scops Owl (Otus megalotis) is a common owl, endemic to the Philippines, belonging to the family of the typical owls Strigidae. It is one of the sixteen owl species in the Philippines.

This owl grows to a length of 20 cm. Their big forward-facing eyes are dark with an orange-red rim. Their crown, ear tufts and feathers are dark brown, with dark streaks above. The facial disk has a dark rim. The forehead has a whitish pale color. They have big erect ears, as their name "megalotis" indicates.

The Philippine Scops Owl lives alone or in monogamous pairs. They breed throughout the year, resulting in 1-2 eggs.

They nest in trees holes of forests of the Philippine lowlands. They can equally be found in the pine forests of Luzon.

It preys at night on insects.

Its hooting call sounds like "oik oik oik".