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Los Cabos is one of the five municipalities in the state of Baja California Sur, Mexico, and is located in the extreme south of the state. The municipal seat is San José del Cabo and the most important city is Cabo San Lucas, 32 km from the head. This area is one of the most important tourist destinations in Mexico. The geographical location of the municipality is: North 23°40 ', South 22°52'. This 109°24 ', West 110°07'.