El incidente del golfo de Tonkín fue una operación de falsa bandera organizada por los servicios secretos de los Estados Unidos, para usarla como pretexto en su participación en la guerra de Vietnam; en esta se simuló un falso ataque de fuerzas pertenecientes a Vietnam del Norte contra barcos de la Armada de Estados Unidos en el Sudeste Asiático, que habían penetrado en aguas que Estados Unidos reclamaba como internacionales, pero que Vietnam reclamaba como nacionales. Se presentaron vídeos como pruebas de dichos ataques y esto le sirvió de pretexto al presidente Lyndon B. Johnson para solicitar al Congreso una gran ampliación de las misiones militares que realizaban los soldados destinados como asesores militares en Vietnam, y con ello, el comienzo de la intervención masiva de los Estados Unidos en dicha guerra pasando de 60.000 soldados que ya operaban en Vietnam a 500.000 en los momentos de mayor intensidad del conflicto. Documentos desclasificados demuestran que efectivamente el incidente nunca ocurrió y que la inteligencia estadounidense falsificó datos para justificar la posterior intervención.

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The Gulf of Tonkin incident (Vietnamese: Sự kiện Vịnh Bắc Bộ), also known as the USS Maddox incident, involved two separate confrontations involving North Vietnam and the United States in the waters of the Gulf of Tonkin. The original American report blamed North Vietnam for both incidents, but eventually became very controversial with widespread claims that either one or both incidents were false, and possibly deliberately so. On August 2, 1964, the destroyer USS Maddox, while performing a signals intelligence patrol as part of DESOTO operations, was pursued by three North Vietnamese Navy torpedo boats of the 135th Torpedo Squadron. Maddox fired three warning shots and the North Vietnamese boats then attacked with torpedoes and machine gun fire. Maddox expended over 280 3-inch and 5-inch shells in what was claimed to be a sea battle. One US aircraft was damaged, three North Vietnamese torpedo boats were allegedly damaged, and four North Vietnamese sailors were said to have been killed, with six more wounded. There were no U.S. casualties. Maddox "was unscathed except for a single bullet hole from a Vietnamese machine gun round". It was originally claimed by the National Security Agency that a Second Gulf of Tonkin incident occurred on August 4, 1964, as another sea battle, but instead evidence was found of "Tonkin ghosts" (false radar images) and not actual North Vietnamese torpedo boats. In the 2003 documentary The Fog of War, the former United States Secretary of Defense Robert S. McNamara admitted that the August 2 USS Maddox attack happened with no Defense Department response, but the August 4 Gulf of Tonkin attack never happened. The outcome of these two incidents was the passage by Congress of the Gulf of Tonkin Resolution, which granted President Lyndon B. Johnson the authority to assist any Southeast Asian country whose government was considered to be jeopardized by "communist aggression". The resolution served as Johnson's legal justification for deploying US conventional forces and the commencement of open warfare against North Vietnam. In 1995, former Secretary of Defense McNamara met with former Vietnam People's Army General Võ Nguyên Giáp to ask what happened on August 4, 1964 in the second Gulf of Tonkin Incident. "Absolutely nothing", Giáp replied. Giáp claimed that the attack had been imaginary. In 2005, an internal National Security Agency historical study was declassified; it concluded that Maddox had engaged the North Vietnamese Navy on August 2, but that there were no North Vietnamese naval vessels present during the incident of August 4. The report stated regarding the first incident on August 2 that "at 1500G, Captain Herrick ordered Ogier's gun crews to open fire if the boats approached within ten thousand yards. At about 1505G, Maddox fired three rounds to warn off the communist boats. This initial action was never reported by the Johnson administration, which insisted that the Vietnamese boats fired first."

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