Sam Waters or Samuel Waters may refer to:
People Sam Waters (footballer), for Sligo Rovers F.C. Samuel Waters, first recorded European settler in Hyndman, Pennsylvania
Fiction Sam Waters, a character in the 1921 film Action Sam Waters, a character in the 1993 TV film I Can Make You Love Me Samantha "Sam" Waters, a character in the TV series Profiler Samantha "Sam" Waters, a crossover character in the TV series The Pretender Samantha "Sam" Booke Waters, a character in the TV series Brothers
See also Sam Watters (born 1970), American musician Sam Walters (disambiguation) Samantha Waters (disambiguation)