San Giacomo Filippo is a comune (municipality) in the Province of Sondrio in the Italian region of Lombardy, located about 100 kilometres (62 mi) north of Milan and about 45 kilometres (28 mi) northwest of Sondrio, on the border with Switzerland. As of 31 December 2004, it had a population of 453 and an area of 62.1 square kilometres (24.0 sq mi).