Lee County is a county of the U.S. state of Alabama. As of the 2010 census the population was 140,247. The county seat is Opelika, and the largest city is Auburn. The county is named after Robert E. Lee, commanding general of the Army of Northern Virginia, and one of the most senior flag officers in the Confederate Army.Lee County comprises the Auburn-Opelika, AL Metropolitan Statistical Area, which is included in the Columbus-Auburn-Opelika, GA-AL Combined Statistical Area.