Kowalewo-Boguszyce [kɔvaˈlɛvɔ bɔɡuˈʂɨt͡sɛ] is a village in the administrative district of Gmina Gozdowo, within Sierpc County, Masovian Voivodeship, in east-central Poland. It lies approximately 3 kilometres (2 mi) north of Gozdowo, 16 km (10 mi) south of Sierpc, and 107 km (66 mi) north-west of Warsaw.