Gotham Records was an American record label formed by Sam Goode (Goody) and Ivin Ballen in New York City in 1946. In January 1948 Ballen acquired the interest of Goode and became the sole owner. He then moved the company to Philadelphia, Pennsylvania where the label was based for the rest of its existence until 1956. The label specialized in rhythm and blues. Ivin Ballen died in Miami Beach, Florida, in February 1978.
Gotham's most notable contribution to American music was the release of recordings by the acoustic bluesman Dan Pickett, originally recorded in 1949. Others who recorded for Gotham included Doug Quattlebaum.
A same-named label is available in Santa Monica. It was founded by Patrick Arn in New York City in 1994. The label specializes in newcomer rock bands. Some of the older bands who signed at this Gotham Records signed later at Columbia Records (for example: Flybanger) or to Lava Records (Liquid Gang). The Loose Nutz produced their first Gold Record Wishen at Gotham Records.