Samuel Eliot (1739–1820) was an American banker and businessman from the prominent Eliot family of Boston. He served as President of Massachusetts Bank, and was a highly successful Boston merchant, owning and operating what was then the precursor to 19th- and 20th-century style department stores. At the time of his death, he had amassed one of the largest fortunes in Boston. He was an important early benefactor of Massachusetts General Hospital.