Eltham is a small unincorporated community in New Kent County, Virginia, United States. Located along State Routes 30, 33, and 249 in modern times, it is located slightly west of the town of West Point. It was named for Eltham Plantation, across from West Point on the nearby Pamunkey River. Eltham Plantation was owned by William Burwell Bassett and his wife, Anna Maria Dandridge, the sister of Martha Washington.