The Dayak Berusu/Belusu hail from the province of Kalimantan Utara (before separate from Kalimantan Timur). The majority lives in Kabupaten Tana Tidung and Malinau in Kalimantan Utara. According to Bornean researcher Tjilik Riwut, the Dayak Berusu could be the sub-group of Dayak Punan. Unfortunately, this claim was rejected by the Dayak Berusu themselves through their own oral history.

Regarding to their language, the Dayak Berusu language is very similar to other Murutic groups, like Tidung and Sembakung-Kalabakans Muruts. Like the life of Dayak Muruts, Tidungs and the Lundayeh, they live in the rural area in smaller scale villages in the province.

Due to expansion of Javanese transmigration in the Dayak Berusu land, they often leave their villages and migrate to the nearest city with better facilities. Some of Dayak Berusu migrate to Sabah to seek better living.

There are around 25,000 Dayak Berusu living in Kalimantan Utara.

Some of them converted to Christianity while other still maintain their original animism religion especially the Ritual for the Dead.

Scripture Prayers for the Burusu in Indonesia.

Interview of the Indigenous Belusu/Berusu in Tawau, Sabah and villagers from Sesayap Hilir, Kalimantan Utara. Anak Borneo groups: Diving into Modernity without Sinking Our Identity
https://en.wikipedia.org/wiki/Dayak_people