Lee is a town located in Berkshire County, Massachusetts. It was first settled in 1760 and was officially incorporated in 1777. According to the United States Census Bureau, the town has a total area of 70.0 km² (27.0 mi²). 68.4 km² (26.4 mi²) of it is land and 1.6 km² (0.6 mi²) of it is water. The total area is 2.33% water.