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Sam is a news station manager and a minor character in Die Hard. His name is never revealed in the film but it is mentioned in the script. 

He is Richard Thornburg's boss. 

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He is seen arguing with Thornburg about whether or not he could take one of the vans to cover the Nakatomi Plaza story. He eventually gives in and tells him to take one of the vans. Later he is seen shaking his head when newscaster Harvey Johnson erroneously identifies the city of Helsinki as the capital of Sweden, when it is really Finland.