Morocco is divided into 37 provinces and 2 wilayas*:
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.
note: as part of a 1997 decentralization/regionalization law passed by the legislature 16 new regions (provided below) were created although full details and scope of the reorganization are limited (capitals in parentheses):
