The Theme of Samos (Greek: θέμα Σάμου, thema Samou) was a Byzantine military-civilian province, located in the eastern Aegean Sea, established in the late 9th century.

[2] The historian Warren Treadgold interprets this to mean that Samos was the first seat of the Karabisianoi fleet, until their disbandment c. 727.

[3] Alternatively, it could imply a command that formed part of the Karabisianoi and was abolished with them, or a later, short-lived successor, perhaps even identical with the Cibyrrhaeots.

It included the islands of the eastern Aegean, as well as the western coast of Asia Minor between Adramyttion and Ephesos (also known as Theologos at the time).

[10][11] Samos seems to have remained a purely military formation until the late 11th century, when its fleet was disbanded and it was converted into a regular theme with its own civil officials.