Val Masino is a comune (municipality) in the Province of Sondrio in the Italian region Lombardy, located about 90 kilometres (56 mi) northeast of Milan and about 20 kilometres (12 mi) northwest of Sondrio, on the border with Switzerland. As of 31 December 2004, it had a population of 962 and an area of 116.0 square kilometres (44.8 mi2).