Perth and Kinross (, ) is one of the 32 council areas of Scotland and a Lieutenancy Area. It borders onto the Aberdeenshire, Angus, Argyll and Bute, Clackmannanshire, Dundee, Fife, Highland and the Stirling council areas. Perth  is the administrative centre. It corresponds broadly, but not exactly, with the former counties of Perthshire and Kinross-shire.