The origin of the word Andorra is unknown, although several theories have been formulated. The oldest derivation of the word Andorra is from the Greek historian Polybius (The Histories III,35,1) who describes the Andosins, an Iberian Pre-Roman tribe, as historically located in the valleys of Andorra and facing the Carthaginian army in its passage through the Pyrenees during the Punic Wars. The word Andosini or Andosins (Ἀνδοσίνους) may derive from the Basque handia whose meaning is "big" or "giant". The Andorran toponymy shows evidence of Basque language in the area. Another theory suggests that the word Andorra may derive from the old word Anorra that contains the Basque word ur (water).
Another theory suggests that Andorra may derive from Arabic al-durra, meaning "The pearl" (الدرة). When the Moors invaded the Iberian Peninsula, the valleys of the Pyrenees were covered by large tracts of forest, and other regions and towns, also dominated by Muslims, received this designation.[13]