Eliot is a town in York County, Maine, United States.

After Kittery, it is the next most southern town in the state of Maine, lying on the Piscataqua River across from Portsmouth and Newington, New Hampshire.

Eliot is home to Ambush Rock, Green Acre, and the Raitt Homestead Farm Museum.

While this may be so, settlements upriver on the north side of the Piscataqua River in today's Eliot were established considerably earlier, owing to more favorable conditions for harborage, timber, and shipbuilding.

...Agreed and fully consented unto that this town of Kittery is by free consent divided into three parts for settling of three ministers, one in the east part as followeth, one at Nichewancick [today's Berwick] which bound ae to come doown unto Thompson point brook formerly called the black Brook and from that Brook the second division is to go downward to the great cove below Thos.

Spinney's Point and the third division to go down from the great cove unto Brave Boat Harbor with Capt.

Left without a meeting house or minister, the residents of a newly created Middle Parish between the Upper and Lower along the river between it and Spinney's Cove [Great Cove] were permitted by order of the court to attend church across the Piscataqua in either the towns of Dover, New Hampshire or Portsmouth for one-half their going rates.

His successor, according to a large faction of the parish's inhabitants, was a man of "unfair character" imposed by "a small party" of people.

The minority faction, angered by the removal of their minister, petitioned the Legislature in 1796 to be set off to the Upper Parish, which was accordingly done.

[10] State Representative: Michele Meyer(2018 D) State Senator: Mark Lawrence (2018 D) US Representative: Chellie Pingree (2016) (D) Eliot's form of government provided by its charter is Town Meeting, Select Board, and Town Manager.