Lles de Cerdanya (Catalan pronunciation: [ˈʎɛz ðə səɾˈðaɲə]; formerly known as simply Lles, [ˈʎɛs])[4] is a Pyrrenean village in the comarca of Cerdanya, province of Lleida, Catalonia, north-eastern Spain.

It is located south of the border with Andorra and France and home to two ski resorts, Lles and Aransa.