A professional wrestling move.

To accomplish one, the executor picks up the victim and rests him across the back of his shoulders (similar to a fireman's carry. Then, the executor falls backwards, slamming the victim back-first into the canvas. That's all there is to it.

It seems to be one of those unwritten rules that only Samoans can use this move, and furthermore that all Samoans must use this move. As a result, you can see The Rock and Rikishi both using the Samoan drop as part of their regular moveset.