sˈæmjuːl sˈæmjuːl ænd kˈoʊ, wʌzɐ tɹˈeɪdɪŋ kˈʌmpəni fˈaʊndᵻd ɪn jˌɑːkoʊhˈɑːmə, dʒəpˈæn, baɪ sˈæmjuːl sˈæmjuːl ɪn pˈɑːɹtnɚʃˌɪp wɪð hɪz ˈɛldɚ bɹˈʌðɚ mˈɑːɹkəs sˈæmjuːl, kɹiːˈeɪɾɚɹ ʌvðə ʃˈɛl tɹˈænspoːɹt ænd tɹˈeɪdɪŋ kˈʌmpəni.
Samuel Samuel & Co, was a trading company founded in Yokohama, Japan, by Samuel Samuel in partnership with his elder brother Marcus Samuel, creator of the Shell Transport and Trading company.