Gudalur is a panchayat town and taluk in Nilgiris district in the Indian state of Tamil Nadu. It is said that Gudalur gets its name from Koodal + uru, meaning the Meeting Place. Gudalur is a picturesque green valley on the way from Mysore to Ooty with a population of 32,605 (1991 census). It is a gateway to three states, Tamil Nadu, Kerala and Karnataka lying equidistant from both Kerala and Karnataka.
Though the history of the name has been lost, it is the place where all of the three states' boundaries meet. Some even say the name originated as 'Koodal'(Joining)in Tamil and 'Ooru'(Village),and Goodal+uru as a mysterious place. As the town is located 50 km from any other nearby bigger towns, Ooty, Sulthan Bathery an Gundalpet it can very well be called as the Joining-Place or Point.