Borki Kosy [ˈbɔrki ˈkɔsɨ] is a village in the administrative district of Gmina Zbuczyn, within Siedlce County, Masovian Voivodeship, in east-central Poland.

The village is located on the Warsaw - Terespol train line, and there is train station. There is school complex of pre-school, primary school and gymnasium. The village has a chapel and one shop.