- A county of the United States is a local level of government smaller than a state but generally larger than a city or town, in a U.S. state or territory. The actual term "county" describes them in 48 of the 50 states; Louisiana uses the term "parish" and Alaska uses the word "borough." Including those, there are 3,086 counties in the United States, an average of 62 counties per state. The state with the fewest counties is Delaware (three), and the state with the most is Texas (254). In many states, counties are subdivided into townships or towns and may contain other independent, self-governing municipalities.