The oldest is one put forward by 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.
ðɪ ˈoʊldɪst ɪz wˈʌn pˌʊt fˈɔːɹwɚd baɪ ðə ɡɹˈiːk hɪstˈoːɹiən pɑːlˈɪbɪəs ðə hˈɪstɚɹiz ɹˌoʊmən θɹˈiː, θˈɜːɾi fˈaɪv, wˈʌn, hˌuː dᵻskɹˈaɪbz ðɪ ˈændəsˌɪnz, ɐn aɪbˈɪɹiən pɹˈiːɹˈoʊmən tɹˈaɪb, æz hɪstˈɔːɹɪkli loʊkˈeɪɾᵻd ɪnðə vˈælɪz ʌv ˈændɔɹə ænd fˈeɪsɪŋ ðə kˌɑːɹθɐdʒˈɪniən ˈɑːɹmi ɪn ɪts pˈæsɪdʒ θɹuː ðə pˌɪɹənˈiːz dˈʊɹɹɪŋ ðə pjˈuːnɪk wˈɔːɹz.