Map of Bavaria 2008
These administrative regions consist of 71 administrative districts (called Landkreise, singular Landkreis, e.g. rural districts) and 25 independent cities (kreisfreie Städte, singular kreisfreie Stadt, e.g. urban districts) that are comparable to Counties (only that there is no distinction between "Ceremonial" and "Administrative" and all have the same administrative responsibilities).
Landkreise: Aichach-Friedberg, Altötting, Amberg-Sulzbach, Ansbach, Aschaffenburg, Augsburg, Bad Kissingen, Bad Tölz-Wolfratshausen, Bamberg, Bayreuth, Berchtesgadener Land, Cham, Coburg, Dachau, Deggendorf, Dillingen, Dingolfing-Landau, Donau-Ries, Ebersberg, Eichstätt, Erding, Erlangen-Höchstadt, Forchheim, Freising, Freyung-Grafenau, Fürstenfeldbruck, Fürth, Garmisch-Partenkirchen, Günzburg, Hassberge, Hof, Kelheim, Kitzingen, Kronach, Kulmbach, Landsberg, Landshut, Lichtenfels, Lindau, Main-Spessart, Miesbach, Miltenberg, Mühldorf, München (Landkreis München), Neuburg-Schrobenhausen, Neumarkt, Neustadt (Aisch)-Bad Windsheim, Neustadt (Waldnaab), Neu-Ulm, Nürnberger Land, Oberallgäu, Ostallgäu, Passau, Pfaffenhofen, Regen, Regensburg, Rhön-Grabfeld, Rosenheim, Roth, Rottal-Inn, Schwandorf, Schweinfurt, Starnberg, Straubing-Bogen, Tirschenreuth, Traunstein, Unterallgäu, Weilheim-Schongau, Weissenburg-Gunzenhausen, Wunsiedel, Würzbur.
Kreis-free Cities: Amberg, Ansbach, Aschaffenburg, Augsburg, Bamberg, Bayreuth, Coburg, Erlangen, Fürth, Hof, Ingolstadt, Kaufbeuren, Kempten, Landshut, Memmingen, Munich (München), Nuremberg (Nürnberg), Passau, Regensburg, Rosenheim, Schwabach, Schweinfurt, Straubing, Weiden, Würzburg.