Gabbs is an unincorporated town in Nye County, Nevada, United States. The population was 269 at the 2010 census and it is the northernmost community of Greater Las Vegas.
Gabbs was founded circa December 1941 as a company town for Basic Magnesium, Inc. (BMI), which operated a magnesium production plant in the area. The town grew out of an earlier mining camp named Brucite (after the magnesium oxide brucite that occurred locally), and took the name of the surrounding Gabbs Valley, itself named after paleontologist William Gabb (who had studied fossil specimens from the area). World War II demand for magnesium fueled the plant's expansion under the direction of the War Production Board, and policing, a jail, and a school district were established during 1942. Gabbs became a township in June 1943, with a population of 426. Settlements at North Gabbs, South Gabbs, and Tent City (which later largely merged into North Gabbs) were served by a library, city hall, parks, and tennis courts, and a succession of local newspapers. The city incorporated on March 29, 1955.
In September 1944 the original magnesium plant was closed, having produced enough ore to meet targets for the projected duration of the war. The local population initially fell, but revived when a new plant administered by Basic Refractories, Inc., producing magnesium for the private sector, was opened in 1955.