Elsa is Sam's girlfriend. A wealthy resident of Miami whom Sam often reluctantly uses for a safe house or a getaway vehicle. She is protrayed by actress Jennifer Taylor.
- In Over The Line Sam and the team hole up in her apartment, which Fiona Glenanne reluctantly calls, "the nicest safe house in the world."
- In Down & Out, Sam expresses regret having to say goodbye. In order to escape Agent Henry, he has to "Steal" her car, which she happily provides to him.
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