The Greece international, whose contract in Scotland is set to run out at the end of the season, has long been admired by the Serie A club's sporting director, Igli Tare
The Greece international is out of contract at the end of the season and has 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 that the Biancocelesti are long-term admirers of Samaras.
"Samaras is a footballer I really like, personally," he is quoted as saying by 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 coach, Vladimir Petkovic, to determine our movements in the transfer market."
Samaras has scored seven goals in all competitions for Celtic this season.