Comelico Superiore (Ladin: Cumelgu d Sora) is a comune (municipality) in the Province of Belluno in the Italian region Veneto, located about 130 kilometres (81 mi) north of Venice and about 60 kilometres (37 mi) northeast of Belluno, on the border with Austria. As of 31 December 2004, it had a population of 2,420 and an area of 95.9 square kilometres (37.0 sq mi).