Yonhap news agency quoted Yun Jung-sok, a senior prosecutor with the independent counsel team investigating Samsung, as saying his office will summon Lee on Friday afternoon before wrapping up their probe.
Lee, 66, was summoned for the first time last Friday and spent almost 11 hours with special prosecutors.
The independent counsel, which began its probe in January, was not immediately available to confirm the report. Investigators have until April 23 to collect evidence.
Samsung Group spokesman Yim Jun-seok said he was aware of reports about plans to question Lee again, but he had not confirmed them.
Kim Yong-chul, a former top lawyer for Samsung, claimed in November that the conglomerate had 200 billion won ($205 million) in a slush fund and used it regularly to bribe prosecutors and judges. He also alleged that Lee's wife, who heads a Samsung art museum, used some of the money to buy expensive paintings from abroad.
Samsung vociferously denied Kim's allegations when they were raised.
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