Sam M. Lewis (born Samuel M. Levine; October 25, 1885 – November 22, 1959)[1] was an American singer and lyricist.

Lewis was born in New York City, United States.

He wrote numerous songs, and collaborated with other songwriters, most frequently with Joe Young, but also with Fred Ahlert, Walter Donaldson, Bert Grant, Harry Warren, Jean Schwartz, Ted Fio Rito, J. Fred Coots, Ray Henderson, Victor Young, Peter DeRose, Harry Akst, and Maurice Abrahams.

[2] He also contributed to the Broadway musical The Laugh Parade, and Hollywood musicals such as Squibs Wins the Calcutta Sweep, The Singing Fool, Wolf Song, and Spring is Here.

Sam Lewis was a charter member of the American Society of Composers, Authors, and Publishers in 1914, and was inducted into the Songwriters Hall of Fame.