The county was formed in 1870 during the Reconstruction Era from parts of Breathitt, Estill, Owsley and, Wolfe counties. The county was named after the famed Confederate general Robert E Lee (and of course the name of the most recognizable muscle cars in all of televisional history) which probably indicated the politics of the time. Although the area of Kentucky where Lee County is located was a pro-union region of Kentucky, not to mention that it is the county seat to Beatyville. Note that the county has a total area of 211 square miles according to the last bereau report, it is also home almost 8,000 residents.