The USS Elliot was one of the 31 Spruance-class destroyers with the United States Navy.

One of her final support operations involved action in Operation Enduring Freedom. After some 30-plus years of active service, the vessel was relegated to target duty and was sunk off of the coast of Australia in joint operation exercises to which she would become an artificial reef for the local environment. A conventional naval vessel operated by up to 334 personnel, the USS Elliot set out in 1977, was later fitted with her Sea Sparrow missile capabilities, and then reported for service in 1978. Her voyages took her primarily around the Pacific Ocean serving in fleet and deployed multiple times.

Power was derived from her four General Electric GE LM2500 gas turbines  feeding twin shafts at 80,000 shaft horsepower providing up to 32 knots.  Armament for the type initially revolved around her 2 x 5" Mark 45  dual-purpose main guns (one forward and one aft). This would shortly be  supplemented by the addition of her NATO Sea Sparrow missile launchers.  Additional offensive firepower was supplied by 2 x 324mm torpedo  launchers, Harpoon anti-ship missile launchers and Phalanx CIWS systems,  the latter around her primary superstructure.

Her profile was characterized by her twin main masts amidships. A helicopter pad at near-stern served the 2 x Sikorsky-type SH-60 Seahawk LAMPS III helicopters.

The USS Elliot was ordered in 1971, laid down in 1973 and launched in 1974, being officially commissioned in 1977. She was named after Lieutenant Commander Arthur Elliot II whom lost his life while serving in the United States Navy as a commander in the Patrol Boat River Squadron 57 in the Vietnam War.