The Tawny-browed Owl is distributed in south-east Brazil and adjacent areas of Paraguay and Argentina. It is found in Atlantic Rain Forest and open woodland.
It has a brown facial disc, tawny eyebrows and white round the bill and on the chin. Upperparts are dark brown and the tail has white bars. There is a broad, dark brown breast band which is more complete on the bird in the second photo. The remaining underparts are light ochre or rufous, sometimes with darker bars or vermiculations as seen in the second photo taken in Espírito Santo, and sometimes plain as in the 1st and 3rd photos taken in São Paulo state.