Grayson is a city in Carter County, Kentucky, United States, along the Little Sandy River. The population was 3,877 at the 2000 census. It is the county seat of Carter County. Since Interstate 64 and the AA Highway both converge in Grayson, the northern part of town has an abundance of truck stops and fast-food establishments. Grayson's largest employer is Smithfield Foods, formerly known as Cooks.