Abstract. Let τ (n) denote the number of positive divisors of a natural number n > 1 and let σ(n) denote their sum. Then n is superharmonic if σ(n) | n k τ (n) for some positive integer k. We deduce numerous properties of superharmonic numbers and show in particular that the set of all superharmonic numbers is the first nontrivial example that has been given of an infinite set that contains all perfect numbers but for which it is difficult to determine whether there is an odd member.