Lee -- U.S. County in Iowa Population (2000): 38052 Housing Units (2000): 16612 Land area (2000): 517.392436 sq. miles (1340.040200 sq. km) Water area (2000): 21.372774 sq. miles (55.355227 sq. km) Total area (2000): 538.765210 sq. miles (1395.395427 sq. km) Located within: Iowa (IA), FIPS 19 Location: 40.576831 N, 91.416607 W Headwords: Lee Lee, IA Lee County Lee County, IA