- LeicestershireAn inland county of England bordered by Nottinghamshire, Lincolnshire, Rutland, Northamptonshire, Warwickshire and Derbyshire.
- leesThe sediment that settles during fermentation of beverages, consisting of dead yeast and precipitated parts of the fruit.
- LoireThe longest river in France, passing (from southeast to northwest) through the departments of Ardèche, Haute-Loire, Loire, Saône-et-Loire, Allier, Nièvre, Cher, Loiret, Loir-et-Cher, Indre-et-Loire, Maine-et-Loire and Loire-Atlantique.
- liasA type of blue limestone present in parts of southern England and Wales.