Sport Comércio e Salgueiros (Portuguese pronunciation: [spɔɾ kuˈmɛɾsiu i saɫˈɣɐjɾuʃ]), commonly known as simply Salgueiros, is a Portuguese multi-sports club from the city of Porto, in the northern region of the country. Founded on December 8, 1911, in the parish of Paranhos, it's one of the most historic clubs in the country. Mostly known for its football team, it currently plays in the Campeonato de Portugal which is the third tier of Portuguese football. Although they are based in Paranhos, they currently play their home matches at the Prof. Dr. Vieira de Carvalho in Maia which can accommodate 15,000 spectators.