Yemen is divided into 19 governorates (muhafazat, singular - muhafazah):

• Abyan
• 'Adan
• Ad Dali'
• Al Bayda'
• Al Hudaydah
• Al Jawf
• Al Mahrah
• Al Mahwit
• 'Amran
• Dhamar
• Hadhramaut
• Hajjah
• Ibb
• Lahij
• Ma'rib
• Sa'dah
• Sanaá
• Shabwah
• Ta'izz

note: there may be one additional governorate of the capital city of Sanaá.