在网上搜到的内容，未详考，是非自辩。 以下内容来自：
1) The surname LEA, including the common alternate spelling LEE,was originally given to a person who lived in or near a laye, from the Middle English meaning "clearing in the woods."
2) Possibly a modern form of the ancient Irish name "O'Liathain."
3) LEE means "plum tree" in Chinese. Lee was the royal surname during the Tang dynasty.
4) A "place" surname taken from any of the various towns or villages named Lee or Leigh.Lee is the 22nd most popular surname in America based on analysis of the 2000 census.
Lee跟中国的李没啥关系，因为读音类似，所以中国的李的英文也就采用相同的拼写。
但是跟中国一样，Lee在美国也是个大姓。