Lee is a town in Penobscot County, Maine, United States.

[2] The town was originally called Mattekeunk, but changed it to Lee to give it an English name.

[1] Lee is approximately 10 miles (16 km) from Interstate 95 and the same distance from Lincoln.

There were 546 housing units at an average density of 14.1 per square mile (5.4/km2).

21.1% of all households were made up of individuals, and 11.3% had someone living alone who was 65 years of age or older.

The racial makeup of the town was 98.82% White, 0.12% Native American, 0.12% Asian, and 0.95% from two or more races.

12.8% of all households were made up of individuals, and 6.7% had someone living alone who was 65 years of age or older.