A story had been told by early settlers that there was hunter by the name “Delles” from Benguet who, with his dog, chased a deer that have been seeking refuge to this thick forested area.  Delles and his dog exerted all their efforts to run to catch that deer until they were tired, weary and hungry.  Because they have already exhausted all their energy, they could not look for food and unable to go back home.  With no one to help and rescue them, they eventually died.   As time passed, it was been retold that there was a hunter by the name “Delles” who died hunting in this place until the people around and came to live in this area were used to refer the village as “Delles”.

As far as the people of Delles could remember, the first “teniente del barrio” was Lubid Amlos (the father of the late former Vice Mayor Emilio A. Lubid), who headed the barrio during the Commonwealth Period.  He was then followed by Calaley Saguid until the secession of Sitio Linuan from mother barangay Delles in the late 1940’s as a regular barrio.

Barangay Delles is bounded on the east by Bayayeng, Sablan, Benguet; on the west by Upper Tumapoc and Lower Tumapoc; south by Linuan and north by Wallayan, Bagulin, La Union.  It is the largest barangay in the Municipality, having eight (8) sitios namely: Pasbol which got its name from a native word “Pasbol” which means cattle corral gate; Cabugao, after an old, old tree locally called “kabugao”; Bakong, form the sound of a big frog locally named as “Kengkeng”; Busi, also from an old tree known as “Buse”; Bolikewkew which is located between high mountains; Salumague, called after a big and old tamarind tree on the top of a hill where passers-by usually rest after a long walk; Surnip and Salubong. Because this barangay is situated in the mountain ranges, it is quiet cold from early evening until the following morning.

It has 6.7 kilometers of barangay road from its road boundary in Upper Tumapoc to its boundary in Wallayan, Bagulin, La Union.

It is considered the richest among the barangays of Burgos due to its richness in agricultural products and wide tracts of lands.  Most of the people are farmers who plant tiger grass, palay, bananas, root crops and other highland vegetables.

The residents are predominantly Kankanaeys with ancestry from Kapangan, Benguet.

With an area of 643.5037 hectares, it is populated with 1,443 inhabitants (in 2015). The residents belong to various religious sects like: Roman Catholic, Lutheran, Spiritism, Crusades, JMPM, Jehovas Witnesses and CSRM.

Now, Barangay Delles could not be considered left by other baragnays in term of socio-economic development considering that they have elementary school fully staffed with teachers, barangay plaza, barangay hall, tribal hall, barangay road and rural water supply, etc.