Lee County is a county located in the U.S. state of Kentucky. As of the 2010 census, the population was 7,719. Its county seat is Beattyville. The county was formed in 1870 from parts of Breathitt, Estill, Owsley and Wolfe counties. The county was named for Lee County, Virginia, where many of its early residents emigrated from. The area of Kentucky where Lee County is located was a pro-union region of Kentucky but the legislature that created the county was controlled by former Confederates.