The striker joins Oakwell on a two-year agreement with the club having the option of an additional year.
The 26-year-old, who joins from Birmingham City, previously played for League One champion Plymouth Argyle.
Cosgrove left Aberdeen for the Midlands after a successful run with the Dons during which he scored 47 goals in 103 games.
Our new player stated his enthusiasm for joining the Reds in a statement to iFollow Barnsley: “I’m over the moon to be here. It was finally resolved.
Chief Executive Officer of Barnsley FC Khaled El-Ahmad stated: “We are pleased to be able to bring Sam to Oakwell.
Sam is eager for the challenge and is aware of what it takes to advance.
We send him our best wishes for success while he is a member of the team.
Sam, welcome to Oakwell!
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