The church had been in existence since 1814 and the churchyard contains the late 19th century mausoleum of the Gordons of Earlston.
Borgue Parish is linked to Gatehouse, Tarff and Twynholm parishes, it lies five miles south-west of Kirkcudbright and six miles south of Gatehouse of Fleet.
The sale, by online auction takes place on Thursday, July 29, with a guide price of £53,000.
The 3280 sq ft property, which was previously on the market for offer over £60,000, is located in an elevated position, overlooking Borgue with views out to the Galloway Hills and the Solway Firth.
According to selling agents, Online Property Auctions Scotland, the church provides excellent development potential and is likely to attract interest from developers seeking a bespoke opportunity to create something special.
A spokeserson said: “We are delighted to offer to the market this substantial detached Category B listed former church building.
“The church is of Gothic design and is ideal for conversion into a magnificent house or a commercial venture including a possible tourist facility (all subject to planning consents).
“The varied landscape and seascape of the Borgue area makes it highly desirable for outdoor activities.”
For more information visit https://opascotland.com/lot/details/49190