Borden County is a rural county located in the U.S. state of Texas. As of the 2010 census, its population was 641, making it the fourth-least populous county in Texas. Its county seat is Gail. The county was created in 1876 and later organized in 1891. Gail and Borden County are named for Gail Borden, Jr., businessman, publisher, surveyor, and inventor of condensed milk. Borden County is one of thirty prohibition or entirely dry counties in the state of Texas.