Sam is a character in Panty & Stocking with Garterbelt. He is most likely Granny's grandson and Panty's brother. Sam was introduced in "Bitch Girls".

Sam was quite friendly, often joking whenever Panty woke up late. He helped Panty with various of her farmer chores during her stay in his and Granny's farm. After their farm was invaded by a mountain gang, he started fighting them off with various firearms, keeping up even when his organs were sticking out of his body.

After Panty finally decided to leave the farm, it was revealed everyone in the farm had been acting.