USS Samuel S. Miles (DE-183) was a Cannon-class destroyer escort built for the United States Navy during World War II.

She served in the Pacific Ocean and provided escort service against submarine and air attack for Navy vessels and convoys.

During the American landings on Tulagi, Solomon Islands, 7 August 1942, he sought to administer medical treatment in the forward area.

She was laid down on 5 July 1943 by the Federal Shipbuilding and Drydock Co., Newark, New Jersey; launched on 3 October 1943; sponsored by Mrs. Samuel S. Miles; and commissioned on 4 November 1943.

Following shakedown off Bermuda, Samuel S. Miles departed New York City, on 30 December 1943, and steamed via the Panama Canal to the Marshall Islands, arriving on 19 February 1944.

As the Japanese air arm had been decimated by this point in the war, the lack of trained and experienced pilots led to its most extensive deployment of ’'kamikaze'’ attacks during this battle.