Gray is a city in Audubon County, Iowa, United States, along the East Branch of the West Nishnabotna River.

[5] According to the United States Census Bureau, the city has a total area of 1.00 square mile (2.59 km2), all of it land.

There were 36 housing units at an average density of 36.1 per square mile (14.0/km2).

There were 36 housing units at an average density of 36.0 per square mile (13.9/km2).

39.3% of all households were made up of individuals, and 14.3% had someone living alone who was 65 years of age or older.

There were 43 housing units at an average density of 43.0 per square mile (16.6/km2).

26.5% of all households were made up of individuals, and 8.8% had someone living alone who was 65 years of age or older.

There were no families and 2.4% of the population living below the poverty line, including no under eighteens and 9.1% of those over 64.