This is a list of the one hundred and twenty counties in the U.S. state of Kentucky. Despite ranking 37th in size by area, Kentucky has 120 counties; depending on definitions, this is either third or fourth among U.S. states. Texas has 254 counties and Georgia 159; Virginia has only 95 counties, but also has 38 independent cities that are not part of any county and deal directly with the state government, giving that state 133 county-level administrative units.</onlyinclude> The original motivation for having so many counties was to ensure that residents in the days of poor roads and horseback travel could make a round trip from their home to the county seat and back in a single day, as well as being able to travel from one county seat to the next in the same fashion. Later, however, politics began to play a part, with citizens who disagreed with the present county government simply petitioning the state to create a new county. The 1891 Kentucky Constitution placed stricter limits on county creation, stipulating that a new county:

• must have a land area of at least 400 square miles (1036 km2);
• must have a population of at least 12,000 people;
• must not by its creation reduce the land area of an existing county to less than 400 square miles;
• must not by its creation reduce the population of an existing county to fewer than 12,000 people;
• must not create a county boundary line that passes within 10 miles (16 kilometers) of an existing county seat.