SAM was a Colombian airline. With its main hub at El Dorado International Airport in Bogotá, SAM operated domestic and international routes and was a subsidiary of Avianca. In 2004, its headquarters were in the Avianca headquarters in Bogotá.

Avianca S.A., is the largest airline in Colombia. It has been the flag carrier of Colombia since December 5, 1919, when it was initially registered under the name SCADTA. It is headquartered in Colombia, with its registered office in Barranquilla and its global headquarters in Bogotá and main hub at El Dorado International Airport. Avianca is the flagship of a group of airlines of the Americas airlines, which operates as one airline using a codesharing system. Avianca is the largest airline in Colombia and second largest in South America, after LATAM of Chile. Avianca and its subsidiaries have the most extensive network of destinations in the Americas. Prior to the merger with TACA in 2010, it was wholly owned by Synergy Group, a South American holding company established by Germán Efromovich and specializing in air transport. It is listed on the Colombia Stock Exchange.