Elliott County is a county located in the U.S. state of Kentucky. Its county seat is Sandy Hook. The county was formed in 1869 from parts of Morgan, Lawrence, and Carter counties, and is named for John Milton Elliott a judge, U.S. Congressman, and a member of the 1st Confederate States Congress from Kentucky; he was also involved in the formation of the Confederate government of Kentucky. Some historians, however, contend the county was named after John Milton Elliot's father, John Lyle Elliot a U.S. Congressman and Confederate Justice of the Kentucky Court of Appeals. In regard to alcohol sales, Elliott County is a dry county, meaning the sale of alcoholic beverages is prohibited everywhere in the county.

John Milton Elliott was an American lawyer, politician, and judge from Prestonsburg, Kentucky. He was assassinated by a fellow judge. Elliott represented Kentucky in the United States House of Representatives from 1853 until 1857, and served in the First Confederate Congress during the American Civil War.