Lipiny Górne-Lewki [liˈpinɨ ˈɡurnɛ ˈlɛfki] is a village in the administrative district of Gmina Potok Górny, within Biłgoraj County, Lublin Voivodeship, in eastern Poland. It lies approximately 6 kilometres (4 mi) west of Potok Górny, 24 km (15 mi) south-west of Biłgoraj, and 95 km (59 mi) south of the regional capital Lublin.