The classic DSP sampling property: “(Uniform) sampling of a bandlimited signal leads to (perfect) replication in the spectral domain.” does not hold in the vertex Graph Signal Processing (GSP) model. Sampling uniformly in GSP does not lead to perfect replicas, but rather distorted replicas [1]. In [2], we introduced a Step L-Step 2 Companion Model Method, S2CM², as a way to introduce new GSP concepts. The GSP companion model is closest to the DSP time model (with different boundary conditions), making it easier to extend DSP concepts. In this paper, we consider GSP sampling in the companion model. We show that GSP sampling theory in the companion model is similar to DSP sampling theory by illustrating the four sampling steps: Subsampling, Decimation, Upsampling, Interpolation, in the companion model.