Sam Brian Walters (9 January 1939 - 11 July 2005) was a notable figure in the South Australian credit union movement. Sam was born in South Australia in 1939 and went to intermediate level at school. In 1954 he joined E S & A (English, Scottish and Australian) Bank.

Sam worked for 18 years with the E S & A Bank (later ANZ Bank) and then AGC (Australian Guarantee Corporation), before he joined the then Postal Technicians (SA) Co-operative Credit Union in 1974. The credit union amalgamated in 1984 with the ABC Mutual Credit Union and became the Australian Central Credit Union.

Sam Walters guided the Adelaide-based Australian Central Credit Union until his retirement as Managing Director in 2000. Australian Central became the first credit union in Australia to reach $1 billion in assets in 1999. He encouraged his staff to place a high priority on understanding members’ needs and building relationships.

Sam was active on the board of CUSCOSA (Credit Union Services Co-operative of South Australia), as well as serving as Chairman of the CUSCAL Membership Council. He was also a member of the National Advisory Committee for Credit Unions, and contributed widely to the business sector in South Australia.

Sam Walters died on 11 July 2005 aged 66.

Sam Walters provided oral history interviews for the credit union movement in 1988 and 1994 when he was interviewed by Campbell Laughton. He was also interviewed in 1995 by Richard Raxworthy.