Samaras is out of contract at the end of the season and as yet no new deal has been agreed at Celtic Park.
A number of clubs are thought to be monitoring his situation at Celtic with the likes of Hull City and Major League Soccer outfit Toronto all keeping tabs on the Greece international.
Lazio sporting director Igor Tare admitted the 28-year-old has been a long-term target for the Rome outfit.
"Samaras is a footballer I really like personally," Tare 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."