Setiu is one of the districts in Terengganu, Malaysia. This district is bordered by Besut to the north, Hulu Terengganu to the south, and on the east, Kuala Nerus District. Setiu is the second youngest and least populated district in Terengganu. Its capital is Bandar Permaisuri which also serves as its economic and commercial centre. Other towns are Chalok, Sungai Tong, Guntong and Penarik.