Lipiny Górne-Borowina [liˈpinɨ ˈɡurnɛ bɔrɔˈvina] is a village in the administrative district of Gmina Potok Górny, within Biłgoraj County, Lublin Voivodeship, in eastern Poland. It lies approximately 9 kilometres (6 mi) north-west of Potok Górny, 24 km (15 mi) south-west of Biłgoraj, and 93 km (58 mi) south of the regional capital Lublin.