Besao is a philippine municipality in the province Mountain Province in Region Cordillera Administrative Region which belongs to the Luzon group of islands. The municipality Besao is seated about 17 km west of province capital Bontoc and about 280 km north of Philippine main capital Manila.
Besao is a 5th class municipality. Regarding urbanization Besao is classified as partly urban. Besao occupies an area of 173.62 km². By the end of 2007 Besao was the home of 7,295 residents. Thus by average 42.02 people are living on one km².
Administratively the Municipality of Besao is subdivided into 14 barangays. One forms the center of the city wheras the other 13 are in the outlying areas. Some of them are even several kilometers away from the center of the Municipality. The most populous are Lacmaan, Ambaguio, Suquib, Besao East (Besao Proper), Agawa, Padangan, Besao West, Payeo, Banguitan, Gueday, Catengan, Kin-iway (Pob.), Laylaya, Tamboan.
Among the bigger cities and municipalities in the neighborhood of Besao there are Baguio City (Benguet) 79 km south-south-west, City Of Santiago (Isabela) 90 km east-south-east, City Of Tabuk (Kalinga) 78 km east-north-east, City Of San Fernando (La Union) 75 km south-west, Bauang (La Union) 81 km south-west, La Trinidad (Benguet) 73 km south-south-west, Agoo (La Union) 98 km south-south-west, San Mateo (Isabela) 85 km east-south-east, Tuao (Cagayan) 97 km north-east as well as 99 km east-south-east of Besao the municipality Echague (Isabela).