Lewis is a town located in Essex County, Vermont. The town was named for landholders Nathan, Sevignior and Timothy Lewis. Although incorporated by the state, the town was never formally organized since it never gained a sufficiently large permanent population. Since the 1910 census, the town has had a total population of zero. It last reported a population of 8 in 1900 census. The town's affairs are handled by the Unified Towns & Gores Of Essex County.
According to the United States Census Bureau, the town has a total area of 39.7 square miles (102.7 km2), of which 39.6 square miles (102.5 km2) is land and 0.1 square mile (0.3 km2) is water, for a total of 0.25% water.