Northeastern Manitoulin and the Islands is a municipality with town status in Manitoulin District in Northeastern Ontario, Canada, approximately 30 kilometres (19 mi) south of Espanola. Its main town is Little Current, located on the northeast side of Manitoulin Island. However, its territory also includes most of the small islands surrounding Manitoulin, even those at the far western end of Manitoulin.

Manitoulin District is a district in Northeastern Ontario within the Canadian province of Ontario. It was created in 1888 from part of the Algoma District. The district seat is in Gore Bay.