The former Rangers defender his pinpointed the Greek striker as the Bhoys' main attacking outlet, admitting he is way of the forward's strength and height
The Bhoys have lost their opening two fixtures in Group H but De Boer is extremely wary of the threat posed by the Scots' Greece international.
"Samaras is one of their key players with his strength and height," the former Netherlands international told reporters.
"If Celtic can't build the play from the back, the first option will be to go to Samaras, then fight for the second ball. He's so strong, it's impossible to beat him to the first header."
De Boer says that Ajax will be going all out for the win at Celtic Park but admits that a draw would not be a bad result for the Eredivisie outfit.
"Of course, we would prefer to win," the ex-Rangers defender stated. "If we want the potential to finish in second, then the best thing is to win. That might also put us in a good position for third place.
"To lose is the worst option but a draw could maybe be enough."