Les, an arrondissement in the department of the Eure, in France. It extends over 392 square miles, or 250,840 acres, is divided into six cantons, which are subdivided into 134 communes, and in 1851 contained 64,717 inhabitants. The chief town, of the same name, had 5069 inhabitants. It is four miles from the Paris and Rouen Railway. The manufactures are fine cloths, cotton, bonnets, &c.