Lee is a town in Madison County, Florida, United States. The population was 352 at the 2000 census. As of 2004, the population recorded by the U.S. Census Bureau is 357 .
Lee is located at 30°25′10″N 83°17′59″W / 30.419355°N 83.299631°W / 30.419355; -83.299631.
According to the United States Census Bureau, the town has a total area of 1.2 square miles (3.2 km²), all of it land.