We propose a novel all-optical sampling method using nonlinear polarization rotation in a semiconductor optical amplifier. A rate-equation model capable of describing the all-optical sampling mechanism is presented in this paper. Based on this model, we investigate the optimized operating parameters of the proposed system by simulating the output intensity of the probe light as functions of the input polarization angle, the phase induced by the polarization controller, and the ori- entation of the polarization beam splitter. The simulated results show that we can obtain a good linear slope and a large linear dynamic range,which is suitable for all-optical sampling. The operating power of the pump light can be less than lmW. The presented all-optical sampling method can potentially operate at a sampling rate up to hundreds GS/s and needs low optical power.