This scissors manufacturer apparently only appeared once in a Sheffield directory. That was in 1825, when he was working at Allen Street. Little information is available on his background, though in the Census (1841) he was enumerated as a 72-year-old scissors maker, living at Allen Street. The register of St Peter & St Paul listed the burial of Samuel Eaton, scissorsmith, of Acorn Street, on 8 February 1848 (aged 79). No details, though, were reported in the press.