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The dispute centres over the launch of the Motion Sync vacuum cleaner which the South Korean firm showed off at the Ifa tech show in Berlin last week.
Dyson alleges that the machine infringes its patent on a steering mechanism for cylinder cleaners.
Samsung has rejected its rival's accusation.
"We will take all necessary measures, including legal actions, to protect our technological innovation against Dyson's groundless claims," said a spokeswoman.
Dyson said it had issued proceedings in the High Court in England, but has not said whether it wished to block the sale of Samsung's product or impose a licence fee.
"This looks like a cynical rip-off," said Sir James Dyson, the firm's founder.
"Samsung has many patent lawyers so I find it hard not to believe that this is a deliberate or utterly reckless infringement of our patent.
"We have been forced to issue proceedings in the English High Court, but I would much rather invest in research to develop new technology than have to sue."
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