Eltham is a town in the South Taranaki District, New Zealand. It is located 50 kilometers south of New Plymouth, 11 kilometers south of Stratford, 13 kilometers east of Kaponga and 19 kilometers north of Hāwera. It is situated on State Highway 3 and is the largest of the Taranaki dairy industry. It has a primary school located in the town. From 1901 to 1989 it was a borough until it was adsorbed into South Taranaki District in 1989. It is the home of All Black and Taranaki rugby player Brian Muller.