Sam M. Lewis (October 25, 1885 — November 22, 1959) was an American singer and lyricist.
Lewis was born Samuel M. Levine in New York City. He began his music career by singing in cafés throughout New York City, and began writing songs in 1912. 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 Fiorito, J. Fred Coots, Ray Henderson, Victor Young, Peter DeRose, Harry Akst, and Maurice Abrahams. 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. His songs have been used in more modern movies, such as Big Fish and The Pelican Brief. Sam Lewis was a charter member of the American Society of Composers, Authors, and Publishers in 1914, and was inducted into the Songwriter's Hall of Fame. He died in New York City.