A samarium doped polycrystalline ZrO 2 bulk sample was investigated for its phase composition as well as optical properties within the temperature range 6-300 K. From micro-Raman measurements the existence of tetragonal as well as monoclinic phase was confirmed. The emission spectrum of Sm 3+ reveals drastic changes under excitation near the region of fundamental absorption. Combined excitation-emission spectroscopy (CEES) measurements reveal three different sites for the dopant ions to be present in the sample. Nature and excitation scheme of the three sites are discussed.