Theni District is a district of Tamil Nadu state in South India. The city of Theni is the district headquarters. The district is divided into two natural divisions: The hilly areas constituted by parts of the three taluks Periyakulam, Uthamapalayam and Andipatti with thick vegetation and perennial streams from the hills on the western side and Cumbum valley which lies in Uthamapalayam taluk.