Eitrheim is a village in Ullensvang municipality in Vestland county, Norway. The industrial village is located on a small peninsula near the southern shore of the Sørfjorden, just 3 kilometers (1.9mi) north of the town of Odda. Since 2003, it has been considered a part of urban area of Odda (town), so separate population statistics are no longer tracked. The eastern end of the Folgefonna Tunnel lies on the western edge of Eitrheim.