Sampson Mathews (c. 1737 – January 20, 1807) was an American merchant, soldier, and legislator in the colony (and later U.S. state) of Virginia. A son of John and Ann (Archer) Mathews, Mathews was an early merchant in the Shenandoah Valley region, where he and his brother George Mathews ran a series of stores across the valley with contacts extending to Atlantic trade networks. Mathews also took part in the Indian Wars and colonial revolutionary efforts. He was a member of the Augusta County Committee of Safety that drafted the Augusta Resolves, a precursor to the Declaration of Independence, and the Augusta Declaration, a precursor to the Articles of Confederation.