Daerah Besut is a district of Terengganu. Known simply as Besut, it is located on the northenmost part of Terengganu, bordered by Daerah Setiu to the southeast, Hulu Terengganu to the south and Kelantan to the west. It faces the South China Sea to the east.
Kampung Raja is the district capital of Besut. Major towns include Kuala Besut and Jerteh. Daerah Besut is divided into 15 subdistricts or mukim which are Keluang, Kuala Besut, Bukit Puteri, Pengkalan Nangka, Hulu Besut, Jabi, Kerandang, Pelagat, Lubuk Kawah, Pasir Akar, Tembila, Tenang, Kubang Bemban and Bukit Kenak. Despite being in Terengganu, the local dialect here is Kelantanese Malay.