USNS S. P. Lee was laid down on 27 June 1966 by the Defoe Shipbuilding Co., Bay City, Michigan as yard hull number 441. The ship, sponsored by Mrs. David Scull, great-granddaughter of Admiral Lee, was launched on 19 October 1967 and delivered to the navy on 2 December 1968.

Samuel Phillips Lee was an officer of the United States Navy. In the American Civil War, he took part in the New Orleans campaign before commanding the North Atlantic Blockading Squadron, covering the coastlines and inland waters of Virginia and North Carolina, and finally the Mississippi River Squadron. As a cousin of Robert E. Lee, his refusal to join the Confederates' side by remaining loyal to the U.S. demonstrated how the war had divided families. Lee married Elizabeth Blair the daughter of Francis P. Blair Sr., and their house in Washington is now the president's official guest house.