The Greece international is out of contract at the end of the season and is yet to agree terms on a new deal at Celtic Park.
The 28-year-old is also thought to be attracting the attention of sides in the Premier League and Major League Soccer, but Lazio sporting director Igli Tare admits the Stadio Olimpico outfit have been long-term admirers of Samaras.
"Samaras is a footballer I really like personally," he is quoted as saying in the Daily Record.
"We were previously interested in him four years ago if I remember correctly, but nothing happened.
"Next week we will sit down with our manager Vladimir Petkovic to determine our movements in the transfer market."
Samaras has scored seven goals in all competitions for Celtic this season.
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