We introduce the class of split regular Hom-Lie superalgebras as the natural extension of the one of split Hom-Lie algebras and Lie superalgebras, and study its structure by showing that an arbitrary split regular Hom-Lie superalgebra \( \mathfrak L \) is of the form \( \mathfrak L \) =U+∑jIjwith \( U \) a linear subspace of a maximal abelian graded subalgebra H and any Ij a well described (split) ideal of \( \mathfrak L \) satisfying [Ij,Ik]=0 if j≠k. Under certain conditions, the simplicity of \( \mathfrak L \) is characterized and it is shown that \( \mathfrak L \) is the direct sum of the family of its simple ideals.