adir, Al Hoceima, Azilal,
Beni Mellal, Ben Slimane, Boulemane, Casablanca*, Chaouen, El
Jadida, El Kelaa des Srarhna, Er Rachidia, Essaouira, Fes, Figuig,
Guelmim, Ifrane, Kenitra, Khemisset, Khenifra, Khouribga, Laayoune,
Larache, Marrakech, Meknes, Nador, Ouarzazate, Oujda, Rabat-Sale*,
Safi, Settat, Sidi Kacem, Tanger, Tan-Tan, Taounate, Taroudannt,
Tata, Taza, Tetouan, Tiznit

note: three additional provinces of Ad Dakhla (Oued Eddahab),
Boujdour, and Es Smara as well as parts of Tan-Tan and Laayoune fall
within Moroccan-claimed Western Sahara;
decentralization/regionalization law passed by the legislature in
March 1997 creating many new provinces/regions; specific details and
scope of the reorganization not yet available

Mozambique:
10 provinces (provincias, singular - provincia); Cabo
Delgado, Gaza, Inhambane, Manica, Maputo, Nampula, Niassa, Sofala,
Tete, Zambezia

Namibia:
13 regions; Caprivi, Erongo, Hardap, Karas, Khomas, Kunene,
Ohangwena, Okavango, Omaheke, Omusati, Oshana, Oshikoto, Otjozondjupa

Nauru:
14 districts; Aiwo, Anabar, Anetan, Anibare, Baiti, Boe,
Buada, Denigomodu, Ewa, Ijuw, Meneng, Nibok, Uaboe, Yaren

Nepal:
14 zones (anchal, singular and plural); Bagmati, Bheri,
Dhawalagiri, Gandaki, Janakpur, Karnali, Kosi, Lumbini, Mahakali,
Mechi, Narayani, Rapti, Sagarmatha, Seti

Netherlands:
12 provinces (provincien, singular - provincie);
Drenthe, Flevoland, Friesland, Gelderland, Groningen, Limburg,
Noord-Brabant, Noord-Holland, Overijssel, Utrecht, Zeeland,
Zuid-Holland

Netherlands Antilles:
none (part of the Kingdom of the Netherlands)

note: each island has its own government

New Caledonia:
none (overseas territory of France); there are no
first-order administrative divisions as defined by the US
Government, but there are 3 provinces named Iles Loyaute, Nord, and
Sud

New Zealand:
93 counties, 9 districts*, and 3 town districts**;
Akaroa, Amuri, Ashburton, Bay of Islands, Bruce, Buller, Chatham
Islands, Cheviot, Clifton, Clutha, Cook, Dannevirke, Egmont,
Eketahuna, Ellesmere, Eltham, Eyre, Featherston, Franklin, Golden
Bay, Great Barrier Island, Grey, Hauraki Plains, Hawera*, Hawke's
Bay, Heathcote, Hikurangi**, Hobson, Hokianga, Horowhenua, Hurunui,
Hutt, Inangahua, Inglewood, Kaikoura, Kairanga, Kiwitea, Lake,
Mackenzie, Malvern, Manaia**, Manawatu, Mangonui, Maniototo,
Marlborough, Mast