Borki Walkowskie [ˈbɔrki valˈkɔfskʲɛ] is a village in the administrative district of Gmina Osjaków, within Wieluń County, Łódź Voivodeship, in central Poland. It lies approximately 9 kilometres (6 mi) east of Osjaków, 26 km (16 mi) north-east of Wieluń, and 65 km (40 mi) south-west of the regional capital Łódź.