The theme of Samos (Greek θέμα Σάμου, theme Samou ) was a Byzantine theme in the eastern Aegean Sea, which was founded in the 9th century. As one of the three decidedly maritime issues of the Byzantine Empire (Greek θέματα ναυτικᾶ ) it was mainly the position of ships and men for the Byzantine fleet.
The theme of Samos was first mentioned along with his Strategos in Kletorologion of Philotheos in the year 899. It included the islands of the eastern Aegean Sea and the west coast of Asia Minor between Adramyttion and Ephesus. The capital of the topic was Smyrna, subordinate Tourmarchai (vice - admirals ) were based in Adramyttion and Ephesus. In the year 911 the naval forces of the theme of Samos from 3980 to oarsmen and 600 marines have passed, the fleet consisted of 22 warships. The continental part of the theme but also belonged specifically to the topic of Thrakesion, which had its own tour Marches to defend the coast. This suggests a division of labor: the strategos of Samos were responsible for the maintenance of the fleet and the defense of the islands, while the officers took care of thrakesischen subject to taxation and defense of the cities of the mainland. The subject remained until the 11th century, a purely military structure until it was converted into a civilian province in the 11th century.