Samuel Merner (9 January 1823 – 11 August 1908) was a Canadian businessman and politician.

Born in Kien, Canton of Bern, Switzerland, with the last name of Muerner or Mürner, he immigrated to Canada with his parents in 1837 settling in Waterloo County, Ontario.

A businessman, his career in politics started in 1857 when he became a member of the council of the village of New Hamburg, Ontario.

After losing a by-election in 1878 in the Ontario provincial riding of Waterloo South, he was elected to the House of Commons of Canada in the federal riding of Waterloo South in the 1878 federal election.

A Conservative, he was defeated in the 1882 election but was appointed to the Senate in 1887 representing the senatorial division of Hamburg, Ontario.