Lee is an American brand of denim jeans, first produced in 1889 in Salina, Kansas. The company is owned by Kontoor Brands, a spin-off of VF Corporation's Jeans wear Division. Since 2019 its headquarters is in Greensboro, North Carolina, relocated from Merriam, Kansas. The company states that it is an international retailer and manufacturer of casual wear and work wear and that it has 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.