La Samaritaine is a large department store in Paris owned by LVMH. It is located in the first arrondissement; the nearest métro station is Pont-Neuf, directly in front at the quai du Louvre and the rue de la Monnaie. The company was owned by Ernest Cognacq and Marie-Louise Jaÿ who hired architect Frantz Jourdain to expand their original store, starting as a small apparel shop and over time expanding into an ensemble of department store buildings with a total of 90 different departments. It has been a member of the International Association of Department Stores from 1985 to 1992.

A department store is a retail establishment offering a wide range of consumer goods in different areas of the store, each area ("department") specializing in a product category. In modern major cities, the department store made a dramatic appearance in the middle of the 19th century, and permanently reshaped shopping habits, and the definition of service and luxury. Similar developments were under way in London, in Paris and in New York City (Stewart's).