The emergence of the Samaritans as an ethnic and religious community distinct from other Levant peoples appears to have occurred at some point after the Assyrian conquest of the Israelite Kingdom of Israel in approximately 721 BCE.
The records of Sargon II of Assyria indicate that he deported 27,290 inhabitants of the former kingdom.

Jewish tradition affirms the Assyrian deportations and replacement of the previous inhabitants by forced resettlement by other peoples but claims a different ethnic origin for the Samaritans.
The Talmud accounts for a people called "Cuthim" on a number of occasions, mentioning their arrival by the hands of the Assyrians.
According to 2 Kings and Josephus, the people of Israel were removed by the king of the Assyrians (Sargon II) to Halah, to Gozan on the Khabur River and to the towns of the Medes.
The king of the Assyrians then brought people from Babylon, Cuthah, Avah, Emath, and Sepharvaim to place in Samaria.
Because God sent lions among them to kill them, the king of the Assyrians sent one of the priests from Bethel to teach the new settlers about God's ordinances.
The eventual result was that the new settlers worshiped both the God of the land and their own gods from the countries from which they came.

In the Chronicles,, following Samaria's destruction, King Hezekiah is depicted as endeavouring to draw the Ephraimites and Manassites closer to Judah.
Temple repairs at the time of Josiah were financed by money from all "the remnant of Israel" in Samaria, including from Manasseh, Ephraim, and Benjamin.
Jeremiah likewise speaks of people from Shekhem, Shiloh, and Samaria who brought offerings of frankincense and grain to the House of YHWH.
Chronicles makes no mention of an Assyrian resettlement.
Yitzakh Magen argues that the version of Chronicles is perhaps closer to the historical truth and that the Assyrian settlement was unsuccessful, a notable Israelite population remained in Samaria, part of which, following the conquest of Judah, fled south and settled there as refugees.

A Midrash (Genesis Rabbah Sect.
94) relates about an encounter between Rabbi Meir and a Samaritan.
The story that developed includes the following dialogue:
Rabbi Meir: What tribe are you from?


The Samaritan: From Joseph.


Rabbi Meir: No!


The Samaritan: From which one then?


Rabbi Meir: From Issachar.


The Samaritan: How do you figure?


Rabbi Meir: For it is written (Gen 46:13): The sons of Issachar: Tola, Puvah, Iob, and Shimron.
These are the Samaritans (shamray).

Zertal dates the Assyrian onslaught at 721 BCE to 647 BCE and discusses three waves of imported settlers.
He shows that Mesopotamian pottery in Samaritan territory cluster around the lands of Menasheh and that the type of pottery found was produced around 689 BCE.
Some date their split with the Jews to the time of Nehemiah, Ezra, and the building of the Second Temple in Jerusalem after the Babylonian exile.
Returning exiles considered the Samaritans to be non-Israelites and, thus, not fit for this religious work.

The Encyclopaedia Judaica (under "Samaritans") summarizes both past and present views on the Samaritans' origins.
It says:
Until the middle of the 20th century it was customary to believe that the Samaritans originated from a mixture of the people living in Samaria and other peoples at the time of the conquest of Samaria by Assyria (722–721 BCE).
The biblical account in II Kings 17 had long been the decisive source for the formulation of historical accounts of Samaritan origins.
Reconsideration of this passage, however, has led to more attention being paid to the Chronicles of the Samaritans themselves.
With the publication of Chronicle II (Sefer ha-Yamim), the fullest Samaritan version of their own history became available: the chronicles, and a variety of non-Samaritan materials.

According to the former, the Samaritans are the direct descendants of the Joseph tribes, Ephraim and Manasseh, and until the 17th century CE they possessed a high priesthood descending directly from Aaron through Eleazar and Phinehas.
They claim to have continuously
The emergence of the Samaritans as an ethnic and religious community distinct from other Levant peoples appears to have occurred at some point after the Assyrian conquest of the Israelite Kingdom of Israel in approximately 721 BCE. The records of Sargon II of Assyria indicate that he deported 27,290 inhabitants of the former kingdom.
Jewish tradition affirms the Assyrian deportations and replacement of the previous inhabitants by forced resettlement by other peoples but claims a different ethnic origin for the Samaritans. The Talmud accounts for a people called "Cuthim" on a number of occasions, mentioning their arrival by the hands of the Assyrians. According to 2 Kings and Josephus, the people of Israel were removed by the king of the Assyrians (Sargon II) to Halah, to Gozan on the Khabur River and to the towns of the Medes. The king of the Assyrians then brought people from Babylon, Cuthah, Avah, Emath, and Sepharvaim to place in Samaria. Because God sent lions among them to kill them, the king of the Assyrians sent one of the priests from Bethel to teach the new settlers about God's ordinances. The eventual result was that the new settlers worshiped both the God of the land and their own gods from the countries from which they came.
In the Chronicles,, following Samaria's destruction, King Hezekiah is depicted as endeavouring to draw the Ephraimites and Manassites closer to Judah. Temple repairs at the time of Josiah were financed by money from all "the remnant of Israel" in Samaria, including from Manasseh, Ephraim, and Benjamin. Jeremiah likewise speaks of people from Shekhem, Shiloh, and Samaria who brought offerings of frankincense and grain to the House of YHWH. Chronicles makes no mention of an Assyrian resettlement. Yitzakh Magen argues that the version of Chronicles is perhaps closer to the historical truth and that the Assyrian settlement was unsuccessful, a notable Israelite population remained in Samaria, part of which, following the conquest of Judah, fled south and settled there as refugees.
A Midrash (Genesis Rabbah Sect. 94) relates about an encounter between Rabbi Meir and a Samaritan. The story that developed includes the following dialogue:
Rabbi Meir: What tribe are you from?

The Samaritan: From Joseph.

Rabbi Meir: No!

The Samaritan: From which one then?

Rabbi Meir: From Issachar.

The Samaritan: How do you figure?

Rabbi Meir: For it is written (Gen 46:13): The sons of Issachar: Tola, Puvah, Iob, and Shimron. These are the Samaritans (shamray).
Zertal dates the Assyrian onslaught at 721 BCE to 647 BCE and discusses three waves of imported settlers. He shows that Mesopotamian pottery in Samaritan territory cluster around the lands of Menasheh and that the type of pottery found was produced around 689 BCE. Some date their split with the Jews to the time of Nehemiah, Ezra, and the building of the Second Temple in Jerusalem after the Babylonian exile. Returning exiles considered the Samaritans to be non-Israelites and, thus, not fit for this religious work.
The Encyclopaedia Judaica (under "Samaritans") summarizes both past and present views on the Samaritans' origins. It says:
Until the middle of the 20th century it was customary to believe that the Samaritans originated from a mixture of the people living in Samaria and other peoples at the time of the conquest of Samaria by Assyria (722–721 BCE). The biblical account in II Kings 17 had long been the decisive source for the formulation of historical accounts of Samaritan origins. Reconsideration of this passage, however, has led to more attention being paid to the Chronicles of the Samaritans themselves. With the publication of Chronicle II (Sefer ha-Yamim), the fullest Samaritan version of their own history became available: the chronicles, and a variety of non-Samaritan materials.
According to the former, the Samaritans are the direct descendants of the Joseph tribes, Ephraim and Manasseh, and until the 17th century CE they possessed a high priesthood descending directly from Aaron through Eleazar and Phinehas. They claim to have continuously 
Samaritans