Foundation models, such as OpenAI's GPT-3 and GPT-4, Meta's LLaMA, and Google's PaLM2, have revolutionized the field of artificial intelligence. A notable paradigm shift has been the advent of the Segment Anything Model (SAM), which has exhibited a remarkable capability to segment real-world objects, trained on 1 billion masks and 11 million images. Although SAM excels in general object segmentation, it lacks the intrinsic ability to detect salient objects, resulting in suboptimal performance in this domain. To address this challenge, we present the Segment Salient Object Model (SSOM), an innovative approach that adaptively fine-tunes SAM for salient object detection by harnessing the low-rank structure inherent in deep learning. Comprehensive qualitative and quantitative evaluations across five challenging RGB benchmark datasets demonstrate the superior performance of our approach, surpassing state-of-the-art methods.