This place is a gem and I would strongly recommend it for a special occasion or even for a business meeting when you want to clinch a deal (not sure many biz meetings take place in Patong, but hey, what do I know).
The restaurant is only open for dinner (at least that's the impression I got). We received a warm welcome even though we were dressed in beach wear - there were others who were in dinner casuals - and we were treated just the same. Quickly guided to a seat the people tending to us were very courteous without being sychophantic.
The menu is perfect, offers 6-8 types of steaks and then some seafood, pastas etc. The appetizers looked very appetizing, but I'm a frugal eater so couldn't justify a foie gras + a Wagyu and hence opted for the Wagyu (9 marbling). My wife being vegetarian wasn't too happy with my choice of restaurant and settled for onion rings (well, she's sweet enough to accompany). The steward was kind enough to advice that the slab I'd opted for would be fatty and recommended a wine sauce to go along. I opted for some sauteed potatoes & creamy spinach too which are part of the meal.
After the orders were placed, we were served some warm bread and a fresh chicken spring roll compliments of the house. The steak was ready in no time and boy, it sure was one of the best pieces of meat I've eaten, especially coming from S'pore where the prices are sky high and service mediocre at best. The meat was exactly how I like it, medium done, not too burnt on the outside, pink and tender on the inside, not chewy or tough at all. The juices were still visible on the steak and the sauce didn't overpower the taste of the steak. The potatoes and creamy spinach weren't the best I've eaten, but hey, that didn't matter, the piece of meat was all that I wanted! Thankfully I hadn't over-ordered as I couldn't even finish my steak! But that's no reflection of its quality, just my appetite.
To top it up we were offered complimentary desserts of a chocolate coated mint ice-cream lollypop which was presented beautifully. So even though we ordered just 1 steak (yes it was the most expensive on the menu) and onion rings we still received the same service offered to others who had polished off bottles of wine and loads more food. FANTASTIC.
I will certainly visit Sam's every time that I am Phuket. Blown away.