Scapa Flow (1924–1928) was an American Thoroughbred race horse, a son of Man o' War. He first came to prominence in 1926 after winning the 43rd running of the United StatesHotel Stakes as a two-year-old. He was owned by Mr. and Mrs. Walter M. Jeffords, who bred him. In August 1926, Morton Schwartz offered $100,000 to purchase Scapa Flow, but his owners refused to sell him at any price. An earlier filly named Scapa Flow (1914 - 1937), by Chaucer - Anchora by Love Wisely, was a homebred of the 17th Earl of Derby.