Lewis is a town in Essex County, New York, United States. The population was 1,382 at the 2010 census. The town is named after Morgan Lewis, the governor of New York at the time the town was established. The town is in the northeastern quadrant of the county. It is 30 miles (48 km) southwest of Burlington, Vermont, 32 miles (51 km) south of Plattsburgh, 94 miles (151 km) south of Montreal, Quebec, and 131 miles (211 km) north of Albany.