The Sultanate of Oman is administratively divided into four Governorates and five Regions:

Governorates	Regions
Governorate of Muscat Governorate of Dhofar Governorate of Musandam Governorate of Al Buraimi	Al Batinah Region Al Dakhiliyah Region Al Sharqiyah Region Al Dhahira Region Al Wusta Region

Each Governorate/Region is formed of Wilayats (totalling 61) which are further divided into Niyabats. Additionally, each Region has one or more Regional Centres totalling 12 overall.