Lee

River in County Cork, Republic of Ireland; length 80 km/50 mi. It rises on the border of counties Kerry and Cork, forming Lough Gougane Barra and Lough Allua, and divides into two main channels through the city of Cork before flowing into Cork harbour. With its tributaries it is an important centre of salmon and trout fishing. It has been developed for electrical power on a large scale between Macroom and Inniscarra.

Lee

Town in Berkshire County, southwestern Massachusetts, 14 km/9 mi south of Pittsfield, on the Housatonic River; population (1998 est) 5,700. It was first settled in 1760 and incorporated in 1777. It is primarily a summer resort community in the Berkshire Hills. Industries include paper mills and marble quarries. It is named after General Charles Lee, second in command to George Washington.

At its height, Lee had 25 paper mills (1857) and also made textiles. The first house in Lee, built in 1760, is still standing.