Gorham is a town in Cumberland County, Maine, United States. The population was 18,336 at the 2020 United States Census. In addition to its urban village center known as Gorham Village or simply "the Village," the town encompasses a number of smaller, unincorporated villages and hamlets with distinct historical identities, including South Gorham, West Gorham, Little Falls, White Rock, and North Gorham. Gorham is home to one of the three campuses of the University of Southern Maine. In 2013, Gorham was voted second-best town in Maine after Hampden by a financial website.

Cumberland County is a county in the U.S. state of Maine. As of the 2020 census, the population was 303,069, making it the most populous county in Maine. Its county seat is Portland. Cumberland County was founded in 1760 from a portion of York County, Province of Massachusetts Bay, and named for William, Duke of Cumberland, a son of King George II. Cumberland County has the deepest and second-largest body of water in the state, Sebago Lake, which supplies tap water to most of the county. The county is the state's economic and industrial center, having the resources of the Port of Portland, the Maine Mall, and having corporate headquarters of major companies such as Fairchild Semiconductor, IDEXX Laboratories, Unum, and TD Bank. Cumberland County is part of the Portland–South Portland, ME Metropolitan Statistical Area.