Following the introduction of the upgunned T-34/85 in late 1943, it was decided to develop a tank destroyer that had a more powerful gun than the standard medium tank of its day. The result was the SU-100. Visually speaking, the SU-100 was nearly identical to the SU-85 that it was intended to replace: both used inherited the same design of the SU-122 assault gun which itself was based on the tried and tested T-34 chassis. However, the SU-100 was armed with a considerably more powerful 100mm D-10S gun which was based on a pre-war high-velocity naval dual-purpose gun. The D-10S gave the Soviets a very effective tank killing weapon, capable of destroying any German armor vehicle at long range; it had, in fact, greater penetrating power than the larger caliber 122mm gun fitted on the IS-2. Such was the gun's effectiveness that it was to be later used in the post-war T-54/55 series. As was the case with the SU-85, no secondary armament was provided and the separation of the crew and driver by an armor plate required the installation of an internal communications system. The main differences with its predecessor were basically a modified mantlet, increase frontal armor protection, and a large cupola and sponson on the right of the superstructure for the commander. SU-100s saw extensive combat during the 1944-45 period where they proved to be one of the most formidable tank destroyers of the war, and certainly the most effective one built in large numbers. Large stocks remained in service well after the war ended until they were placed in reserve in 1957. License-production also took place in Czechoslovakia and many were exported abroad to both Warsaw Pact allies as well as Soviet client states, notably Egypt which used them during the various Arab-Israeli wars, but it was also used briefly during the civil war in the former Yugoslavia.

Development of the SU-100 was undertaken by L. I. Gorlitskiy in February 1944 and the initial prototype known as Ob'yekt 138 was ready the following month. The D-10S gun in turn, was designed by F. F. Petrov. No variants were built but some were adapted post-war as armored command and armored recovery vehicles. Modifications for service in desert climates resulted in the designation SU-100M.