Besko [ˈbɛskɔ] (Ukrainian: Босько, Bos’ko) is a village in Sanok County, Subcarpathian Voivodeship, in south-eastern Poland. It is the seat of the gmina (administrative district) called Gmina Besko. It lies approximately 20 kilometres (12 mi) west of Sanok and 51 km (32 mi) south of the regional capital Rzeszów. The village has a population of 4 416.