Borkowiny [bɔrkɔˈvinɨ] is a village in the administrative district of Gmina Kowale Oleckie, within Olecko County, Warmian-Masurian Voivodeship, in northern Poland. It lies approximately 6 kilometres (4 mi) north-east of Kowale Oleckie, 19 km (12 mi) north of Olecko, and 137 km (85 mi) east of the regional capital Olsztyn.