无需训练即可精准分割图像中任意实体，解决过切和欠切问题。

Entity Segmentation (ES) aims at identifying and segmenting distinct entities within an image without the need for predefined class labels. This characteristic makes ES well-suited to open-world applications with adaptation to diverse and dynamically changing environments, where new and previously unseen entities may appear frequently. Existing ES methods either require large annotated datasets or high training costs, limiting their scalability and adaptability. Recently, the Segment Anything Model (SAM), especially in its Automatic Mask Generation (AMG) mode, has shown potential for holistic image segmentation. However, it struggles with over-segmentation and under-segmentation, making it less effective for ES. In this paper, we introduce E-SAM, a novel training-free framework that exhibits exceptional ES capability. Specifically, we first propose Multi-level Mask Generation (MMG) that hierarchically processes SAM's AMG outputs to generate reliable object-level masks while preserving fine details at other levels. Entity-level Mask Refinement (EMR) then refines these object-level masks into accurate entity-level masks. That is, it separates overlapping masks to address the redundancy issues inherent in SAM's outputs and merges similar masks by evaluating entity-level consistency. Lastly, Under-Segmentation Refinement (USR) addresses under-segmentation by generating additional high-confidence masks fused with EMR outputs to produce the final ES map. These three modules are seamlessly optimized to achieve the best ES without additional training overhead. Extensive experiments demonstrate that E-SAM achieves state-of-the-art performance compared to prior ES methods, demonstrating a significant improvement by +30.1 on benchmark metrics.