Makassar Strait is bounded on the west by Borneo, on the north by the shortest connection between Borneo and Celebes, on the east by Celebes, and on the south by the connection between the southeastern point of Borneo and the southwestern point of Celebes.

Celebes Sea is bounded by Mindanao, the islands between Mindanao and Celebes/Sulawesi, the northernmost coast of Celebes, the shortest connection between Celebes and Borneo, Borneo, and the islands between Borneo and Mindanao).