Samuel b. Abbahu (Hebrew: רב שמואל בריה דרב אבהו, Rav Shmuel Beria DeRav Abbahu, or רב שמואל בר רבא, read as Rav Shmuel Bar Rabbah) was a Babylonian rabbi, of the eighth and last generation of amoraim, and the first generation of savoraim.
His colleague and "Bar-Plugata" opponent was R. Ahai, and they are recorded on the Babylonian Talmud on two halachic matters.[1] He was the son of Rav Abbahu (not to be confused with Rabbi Abbahu), who was a sage of Pumbedita at the end of the amoraic era.