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.