| Sam Lee | |
| Full Name: | Samuel Lee |
| Birth Date: | 26 September 1871 |
| Position: | Three-quarter |
| Repyears1: | 1891–98 |
| Repcaps1: | 19 |
| Reppoints1: | 1 |
Samuel Lee (26 September 1871 — 4 January 1944) was an Irish international rugby union player.
A native of Donaghadee, Lee attended Royal Belfast Academical Institution and was still a schoolboy when he was selected as a reserve for Ireland, before gaining the first of his 19 caps in the 1891 Home Nations. He was a member of Ireland triple crown-winning 1894 team and captained them to the championship in 1896.[1]
Lee served as president of the Irish Rugby Football Union in 1899–00.[1]
In 1904, Lee was the referee of a Calcutta Cup match between England and Scotland.[2]