Lee is an American brand of denim jeans, first produced in 1889 in Salina, Kansas. The company is owned by VF Corporation, the largest apparel company in the world. Its headquarters is currently in Merriam, Kansas, just outside Kansas City, Missouri. The company states that they are an international retailer and manufacturer of casual wear and work wear and that they have more than 400 employees in the United States. In Australasia, the brand is owned by Pacific Brands since 2007, after it was acquired from Yakka.

Within the United States, the company spends more than $40 million per year on advertising. In 2009, Olson was appointed as the lead interactive agency for the American brand and redesigned their website. Barkley Inc. had previously handled interactive advertising for the brand. Arnold Worldwide continues to provide offline advertising services for the brand.