There are at least two artists under this name.

1) Sam Elliott are a swedish rockband. The music can be described as garagepop, but with influences from many other genres, as blues, punk, rock 'n' roll & ska. Whatever...

Lineup:

Axel Algmark - Vocals/rhythm guitar
Martin Thunell - Lead guitar/backing vocals
Johannes Ådén - Electric bass/backing vocals
Ludvig Gustavsson - Drums/percussion

2) Sam Elliott is a rapper from Nyack, New York. Currently in school at Tufts University. http://samelliott.bandcamp.com/ Read more on Last.fm. User-contributed text is available under the Creative Commons By-SA License; additional terms may apply.