Besko [ˈbɛskɔ] is a village in Sanok County, Subcarpathian Voivodeship, in south-eastern Poland. It is the seat of the gmina (administrative district) called Gmina Besko. It lies approximately 20 km (12 mi) west of Sanok and 51 km (32 mi) south of the regional capital Rzeszów.

As a result of the first of Partitions of Poland (Treaty of St-Petersburg dated 5 July 1772, the Galicia area was attributed to the Habsburg Monarchy. When a postoffice was opened in 1890, the town was in the Sanok Bezirkshauptmannschaft.

For more details, see the article Kingdom of Galicia and Lodomeria.