Dim Sum Sam is a takeout-focused restaurant in New York's Financial District that serves Hong Kong-style dim sum. The menu includes har gow, siu mai, cheung fun, and wonton noodles, along with a range of seafood dishes. Seating is limited and takeout orders make up most of the business, and dim sum remains available for selection even for late visits. The interior is bright and clean, with Chinese-style decor.