Kowalewo Podborne [kɔvaˈlɛvɔ pɔdˈbɔrnɛ] is a village in the administrative district of Gmina Gozdowo, within Sierpc County, Masovian Voivodeship, in east-central Poland. It lies approximately 4 kilometres (2 mi) north-east of Gozdowo, 16 km (10 mi) south of Sierpc, and 106 km (66 mi) north-west of Warsaw.