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Lei is an Italian comune, which is a type of local administrative division or municipality in Italy's government system. Lei matters as a fundamental unit of local governance that provides essential services and representation to its residents at the community level.
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Lei is a comune (municipality) in the Province of Nuoro in the Italian region Sardinia, located about 120 kilometres (75 mi) north of Cagliari and about 35 kilometres (22 mi) west of Nuoro. As of 31 December 2004, it had a population of 617 and an area of 19.0 square kilometres (7.3 mi).
Lei borders the following municipalities: Bolotana, Silanus.