Dolmen D28, together with dolmen D29, is located just east of the village of Borger in the Dutch province of Drenthe.

In contrast to the nearby Dolmen D29, dolmen D28 has three capstones (D29 has only two). In addition, the dolmen has eight bearing stones and two keystones. The cover mound (which has now been excavated) has never been higher than the bottom of the cover stones.