Little Valley is a town in Cattaraugus County, New York, United States. The population was 1,672 at the 2020 census. The town is named after its local geographical setting, a relative comparison of two tributaries of the Allegheny River.

Cattaraugus County is a county in Western New York, with one side bordering Pennsylvania. As of the United States 2020 census, the population was 77,042. The county seat is Little Valley. The county was created in 1808 and later organized in 1817. The county is part of the Western New York region of the state.