Leșu (Hungarian: Les) is a commune in Bistrița-Năsăud County, Transylvania, Romania. It is composed of two villages, Leșu and Lunca Leșului.

The commune is situated in the foothills of the Bârgău Mountains, at an altitude of 590 m (1,940 ft), on the banks of the river Leșu. It is located in the eastern part of Bistrița-Năsăud County, 37 km (23 mi) northeast of the county seat, Bistrița.