An आचार्य (Preceptor). He is believed to be the author of " ऐतरेय ब्राह्मण " and " ऐतरेय आरण्यक ".

According to छान्दोग्योपनिषद् and जैमिनीय उपनिषद् ब्राह्मण , महीदास lived for 117 years. Although this आचार्य was a victim of diseases he was quite indifferent to the painful sufferings caused by them. (Chāndogyopaniṣad 3 • 16 • 7--Jaiminīya Upaniṣad Brāhmaṇa, 4 • 2 • 11)