The Smoothed Particle Hydrodynamics (SPH) method, often used for the modelling of the Navier–Stokes equations by a meshless Lagrangian approach, is revisited from the point of view of Large Eddy Simulation (LES). To this aim, the LES filtering procedure is recast in a Lagrangian framework by defining a filter that moves with the positions of the fluid particles at the filtered velocity. It is shown that the SPH smoothing procedure can be reinterpreted as a sort of LES Lagrangian filtering, and that, besides the terms coming from the LES convolution, additional contributions (never accounted for in the SPH literature) appear in the equations when formulated in a filtered fashion. Appropriate closure formulas are derived for the additional terms and a preliminary numerical test is provided to show the main features of the proposed LES-SPH model.