Sipapu Ski & Summer Resort, also known simply as Sipapu, is a small ski resort in Taos County, New Mexico owned and operated by Mountain Capital Partners (MCP) headquartered in Durango, CO.

Sipapu participates in the Power Pass program which includes 11 

ski areas and resorts around the Four Corners of the Southwestern United States.

  Sipapu is home to New Mexico's longest ski season, from November to April.  The peak elevation is 9,255 ft (2,821 m).  There are 41 trails and 6 lifts.  Other facilities include 4 terrain parks, golf, fishing, lodge accommodations and restaurants. It is located in the Carson National Forest, about 20 miles south-southeast of Taos, New Mexico and 53 miles north of Las Vegas, NM. James Coleman the CEO of MCP has outlined an ambitious development plan updated in 2021 that seeks community feedback and collaboration. The plans may be viewed at the Sipapu website.