A high channel-count comb filter based on multi-concatenated sampled chirped fiber Bragg gratings (MC-SCFBGs) is proposed and optimally designed by using several chirped gratings with different fundamental grating periods, instead of non-grating sections of SCFBGs. The numerical simulations of the reflection spectra show that the channel spacing and the channel bandwidth in MC-SCFBGs are smaller than those in multi-concatenated chirped fiber Bragg gratings (MC-CFBGs) and that the spectral bandwidth of MC-SCFBGs can be greatly broadened by increasing the cascade number of the grating sections in each sampling period.