| Samuel S. Lewis | |
| Order: | 17th |
| Office: | Lieutenant Governor of Pennsylvania |
| Term Start: | January 17, 1939 |
| Term End: | January 19, 1943 |
| Governor: | Arthur James |
| Predecessor: | Thomas Kennedy |
| Successor: | John Bell |
| Office2: | 57th Treasurer of Pennsylvania |
| Term Start2: | January 20, 1925 |
| Term End2: | January 15, 1929 |
| Governor2: | Gifford Pinchot John Stuchell Fisher |
| Preceded2: | Charles Snyder |
| Succeeded2: | Edward Martin |
| Office3: | 22nd Auditor General of Pennsylvania |
| Term Start3: | January 18, 1921 |
| Term End3: | January 20, 1925 |
| Governor3: | William Cameron Sproul Gifford Pinchot |
| Preceded3: | Charles Snyder |
| Succeeded3: | Edward Martin |
| Birth Date: | February 17, 1874 |
| Birth Place: | York, Pennsylvania |
| Profession: | Politician |
| Party: | Republican |
Samuel S. Lewis (February 17, 1874 – January 15, 1959) was the 17th lieutenant governor of Pennsylvania from 1939 to 1943.
Lewis was born in York, Pennsylvania. He was elected Pennsylvania Auditor General in 1921 and then served as Pennsylvania Treasurer from 1925 through 1929. During the 1931-1935 administration of Gifford Pinchot, he was the Secretary of Highways and spearheaded the governor's ambitious rural transportation initiative. From 1951 through 1953, he was Governor John S. Fine's Secretary of Forests & Water. https://web.archive.org/web/20140830095640/http://stateparks.us-parks.com/pa/samuel-s-lewis-state-park/samuel-s-lewis-state-park.html. There is a state park near York named after the former lieutenant governor.