Samantha "Sam" Wheeler is a fictional character from the television series Billions. She is portrayed as a skilled and ambitious attorney who works in the high-stakes world of finance and law. Sam is known for her sharp intellect and determination, often navigating complex legal challenges while maintaining her integrity. In the series, Sam becomes a key player in the ongoing power struggles between various characters, including Chuck Rhoades and Bobby Axelrod. Her character adds depth to the narrative, showcasing the intricacies of legal maneuvering and the ethical dilemmas faced by those in the financial sector.