The star had appeared on California's KTLA news channel to talk about his latest movie, 'Robocop', but was astounded when he was asked by Sam Rubin about his appearance in a Super Bowl commercial.
He responded: "What Super Bowl commercial? You're as crazy as the people on Twitter. I'm not Laurence Fishburne.
"We don't all look alike. We may be all black and famous, but we don't all look alike."
Sam apologised profusely and tried to steer the conversation back to the movie, but Samuel was not impressed.
Speaking about his appearing in a credit card advert, he added: "There's more than one black guy doing commercials. I'm the 'What's in your wallet?' black guy. [Fishburne's] the car black guy. Morgan Freeman is the other credit card black guy. You only hear his voice though, so you probably won't confuse him with Laurence Fishburne.
"I've [also] actually never done a McDonald's or Kentucky Fried Chicken commercial. I know that's surprising."
Sam later issued a formal apology to the actor and admitted his embarrassment, but claimed he had actually been referring to a 'Captain America' commercial which also aired during the Super Bowl and did include Samuel.
He said: "I pride myself on the fact - that unlike a lot of people who do this kind of work - more often than not, I really do know what I'm talking about. But I didn't 30 minutes ago, and I'm really embarrassed about it, and I very much apologise to Samuel L. Jackson and anyone else who was offended for what was a very amateur mistake."