'three hundred spires') is a district (amphoe) in the northern part of Prachuap Khiri Khan province, central Thailand.

The minor district (king amphoe) Sam Roi Yot was created on 1 April 1995 by splitting tambons Rai Kao, Sila Loi, and Sam Roi Yot from Pran Buri district.

[1] On 7 September 1995 tambon Sala Lai was created by splitting off six mubans from Rai Kao.

[5] The British diplomat John Crawfurd visited the area in 1822 during the mission described in his book Journal of an Embassy from the Governor-General of India to the Courts of Siam and Cochin-China: Exhibiting a View of the Actual State of Those Kingdoms.

[7] Sam Roi Yot is divided into five sub-districts (tambons), which are further subdivided into 41 administrative villages (mubans).