The Borneo elephant, also called the Bornean elephant or the Borneo pygmy elephant, is a subspecies of Asian elephant (Elephas maximus) that inhabits northeastern Borneo, in Indonesia and Malaysia. Its origin remains the subject of debate. A definitive subspecific classification as Elephas maximus borneensis awaits a detailed range-wide morphometric and genetic study. Since 1986, the Asian elephant has been listed as Endangered on the IUCN Red List as the population has declined by at least 50% over the last three generations, estimated to be 60–75 years. It is pre-eminently threatened by loss, degradation and fragmentation of habitat.

The Asian elephant, also known as the Asiatic elephant, is a species of elephant distributed throughout the Indian subcontinent and Southeast Asia, from India in the west, Nepal in the north, Sumatra in the south, and to Borneo in the east. Three subspecies are recognised—E. m. maximus, E. m. indicus and E. m. sumatranus. The Asian elephant is characterised by its long trunk with a single finger-like processing; large tusks in males; small ears folded laterally in contrast to African elephants; and wrinkled grey skin. The skin is smoother than African elephants and may be depigmented on the trunk, ears or neck. Adult males average 4 t in weight, and females 2.7 t.