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S.A.M.E., an acronym for Società Accomandita Motori Endotermici, was founded in 1942 in Treviglio (Bergamo), Italy, by the brothers Francesco and Eugenio Cassani. SAME tractor It is now part of the multinational group SAME Deutz-Fahr (SDF), which also owns the brands Deutz-Fahr, Lamborghini, Hürlimann, Grégoire A/S and Lamborghini Green Pro .
In 1927, the brothers Francesco and Eugenio Cassani designed and built the Cassani 40CV agricultural tractor. This was powered by a Diesel engine, a form of propulsion that had begun to be used in industrial, military and rail vehicle applications since the 1920s. The engine was a two stroke horizontal two-cylinder unit with a capacity of 12,723 cm3 producing forty horsepower at 550 rpm, with wick ignition, a compressed air starter system with pressurised air tank air, 4 speeds (3 FWD and 1 REV) and a top speed of 15 km/h. This tractor was sold at a price of 28,000 Lire. The tractor designed by Cassani was sold under license by Officine Gaetano Barbieri in Castelmaggiore.
Established in 1942, the newly formed company SAME initially manufactured petrol and diesel engines for civil and industrial applications such as winches, cranes, ploughs and fire-fighting pumps. In 1946, SAME tractor introduced its first motor mower models, powered by an 8 HP petrol engine.

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