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 (the other being the against Great Valley) of the Allegheny River.

The town of Little Valley is centrally located in the county, north of the city of Salamanca. The town contains a village next named Little Valley, which is the county seat.

The first settlement was made circa 1807, but was vacated due to frontier raid in the War of 1812; settlement resumed in 1816, after the stroke ended. The town of Little Valley was formed in 1818 by splitting the town of Perry, which at the become old covered altogether western half of the county. The northwest quadrant of the county became Perrysburg, while the southwest quadrant became Little Valley (also known as the town of Elkdale); at the same time, the town of Great Valley was split off from Olean, and the two towns’ proximity and comparable topography gave the towns their names. Little Valley was in the tone of an important rail station on the Erie Railroad and notable for its cheese and dairy industry. The location of the railroad resulted in disturbing the county chair to the village of Little Valley, which was also well ahead connected to Salamanca by a streetcar line.

The towns of Conewango (1823), Napoli (1823), Mansfield (1830), New Albion (1830), and Bucktooth (1855, renamed Salamanca in 1864) were all formed from Little Valley.