Sam Salu (; ) is a village in Nazluy-ye Jonubi Rural District in the Central District of Urmia County, West Azerbaijan Province, Iran. At the 2006 census its population was 47 in 12 families.
History Samsalūi (today called Sam Salu) was inhabited by 15 Church of the East Christian families and did not have a church or a priest in 1862, according to the Russian archimandrite Sophoniah. It was located in the Anzel district.
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