Segment anything model (SAM) has shown impressive general-purpose segmentation performance on natural images, but its performance on camouflaged object detection (COD) is unsatisfactory. In this paper, we propose SAM-COD that performs camouflaged object detection for RGB-D inputs. While keeping the SAM architecture intact, dual stream adapters are expanded on the image encoder to learn potential complementary information from RGB images and depth images, and fine-tune the mask decoder and its depth replica to perform dual-stream mask prediction. In practice, the dual stream adapters are embedded into the attention block of the image encoder in a parallel manner to facilitate the refinement and correction of the two types of image embeddings. To mitigate channel discrepancies arising from dual stream embeddings that do not directly interact with each other, we augment the association of dual stream embeddings using bidirectional knowledge distillation including a model distiller and a modal distiller. In addition, to predict the masks for RGB and depth attention maps, we hybridize the two types of image embeddings which are jointly learned with the prompt embeddings to update the initial prompt, and then feed them into the mask decoders to synchronize the consistency of image embeddings and prompt embeddings. Experimental results on four COD benchmarks show that our SAM-COD achieves excellent detection performance gains over SAM and achieves state-of-the-art results with a given fine-tuning paradigm.