Palau is a comune (municipality) in the Province of Olbia-Tempio in the Italian region Sardinia, located about 220 km north of Cagliari and about 30 km northwest of Olbia. As of 31 December 2004, it had a population of 3,853 and an area of 44.4 km².
Palau borders the following municipalities: Arzachena, Santa Teresa Gallura, Tempio Pausania.
It is located in Punta Sardegna, and was originally built to provide access to La Maddalena island.