Eltham is a locality in the parish of Lismore, in the local government area of Lismore, in the state of New South Wales, Australia.

It is 11km from the suburb of Goonellabah.

In 2021 it had a population of 332.

[3] Eltham was once called Mayfield, but the name was changed with the coming of the railway to the name of a town in England.

[4] Eltham straddles the Wilsons river valley, composed of sand, gravel, clay, and some alluvium; and the higher volcanic-derived lands above, which is a basalt formation with some agglomerate.