Durham is a town in Androscoggin County, Maine, United States. The population was 3,381 at the 2000 census. It is included in both the Lewiston-Auburn, Maine Metropolitan Statistical Area and the Lewiston-Auburn, Maine Metropolitan New England City and Town Area. It is considered one of the best small towns in Maine to live in because of its large neighboring towns and record-low property taxes; making it a low-cost, high-reward town.