Lewis is a town in Essex County, Vermont, United States. The town was named for landholders Nathan, Sevignior, and Timothy Lewis.^[1] Although incorporated by the state, the town was never formally organized, since it never gained a sufficiently large permanent population. For most of the 20th century, the town had a total population of zero. It reported a population of 2 at the 2020 census;^[2] however it is possible due to the town sharing a census block with nearby towns and gores^[3] and the introduction of differential privacy in for the 2020 census, that the actual population remained at 0.^[4] Indeed, 100% of the town's land that is not federally protected is owned by a single logging company, Weyerhaeuser. The town's affairs are handled by the Unified Towns & Gores Of Essex County.

According to the United States Census Bureau, the town has a total area of 39.7 square miles (103 km²), of which 39.6 square miles (103 km²) is land and 0.1 square miles (0.26 km²) is water, for a total of 0.25% water.