SAM Records was a New York-based independent record company active between 1977–1983 and 1989–1991. The label was operated by Sam Weiss and Daniel Glass, who worked as a Vice President. In the late 1970s, Columbia, as a CBS subsidiary, had a distribution deal with SAM for about 18 months. The most successful artists of SAM include John Davis and the Monster Orchestra, Glen Adams Affair, Gary's Gang and Komiko.