The Sombrero Galaxy (also known as Messier Object 104, M104 or NGC 4594) is a lenticular galaxy in the constellation Virgo found 9.55 megaparsecs (31.1 million light-years) from Earth. The galaxy has a diameter of approximately 15 kiloparsecs (49,000 light-years), 30% the size of the Milky Way. It has a bright nucleus, an unusually large central bulge, and a prominent dust lane in its inclined disk. The dark dust lane and the bulge give this galaxy the appearance of a sombrero hat. Astronomers initially thought that the halo was small and light, indicative of a spiral galaxy, but the Spitzer Space Telescope found that the dust ring around the Sombrero Galaxy is larger and more massive than previously thought, indicative of a giant elliptical galaxy. The galaxy has an apparent magnitude of +8.0, making it easily visible with amateur telescopes, and it is considered by some authors to be the galaxy with the highest absolute magnitude within a radius of 10 megaparsecs of the Milky Way. Its large bulge, its central supermassive black hole, and its dust lane all attract the attention of professional astronomers.

The Sombrero Galaxy was discovered on May 11, 1781 by Pierre Méchain, who described the object in a May 1783 letter to J. Bernoulli that was later published in the Berliner Astronomisches Jahrbuch. Charles Messier made a hand-written note about this and five other objects (now collectively recognized as M104 – M109) to his personal list of objects now known as the Messier Catalogue, but it was not "officially" included until 1921. William Herschel independently discovered the object in 1784 and additionally noted the presence of a "dark stratum" in the galaxy's disc, what is now called a dust lane. Later astronomers were able to connect Méchain's and Herschel's observations.

As noted above, this galaxy's most striking feature is the dust lane that crosses in front of the bulge of the galaxy. This dust lane is actually a symmetrical ring that encloses the bulge of the galaxy. Most of the cold atomic hydrogen gas and the dust lie within this ring. The ring might also contain most of the Sombrero Galaxy's cold molecular gas, although this is an inference based on observations with low resolution and weak detections. Additional observations are needed to confirm that the Sombrero galaxy's molecular gas is constrained to the ring. Based on infrared spectroscopy, the dust ring is the primary site of star formation within this galaxy.

The nucleus of the Sombrero Galaxy is classified as a low-ionization nuclear emission-line region (LINER). These are nuclear regions where ionized gas is present, but the ions are only weakly ionized (i.e. the atoms are missing relatively few electrons). The source of energy for ionizing the gas in LINERs has been debated extensively. Some LINER nuclei may be powered by hot, young stars found in star formation regions, whereas other LINER nuclei may be powered by active galactic nuclei (highly energetic regions that contain supermassive black holes). Infrared spectroscopy observations have demonstrated that the nucleus of the Sombrero Galaxy is probably devoid of any significant star formation activity. However, a supermassive black hole has been identified in the nucleus (as discussed in the subsection below), so this active galactic nucleus is probably the energy source that weakly ionizes the gas in the Sombrero Galaxy.