Samuel Eliot (born 27 September 1739 in Boston, died 18 January 1820) was an American merchant and banker, and a member of the prominent Eliot family. He was President of the Massachusetts Bank and a prominent Boston merchant.
He founded the Eliot chair of Greek Literature at Harvard and was a corresponding member of the American Society (1768). In 1806, He was elected a Fellow of the American Academy of Arts and Sciences.
He was the father of Samuel Atkins Eliot (politician), the grandfather of Samuel Eliot, Charles Eliot Norton and Charles William Eliot. His granddaughter Mary Elizabeth Bray (1810–86) was married to Hamburg banker Johann Heinrich Gossler III (1805–1879), owner of Berenberg Bank and a member of the Berenberg-Gossler banking dynasty, and was the mother of Baron Johann von Berenberg-Gossler.