This is a list of the 42 comarques (singular "comarca" ) into which Catalonia is divided. A comarca is a group of municipalities, roughly equivalent to a US "county" or a UK "district". However, in the context of Catalonia, the term "county" can be a bit misleading, because in medieval Catalonia, the most important rulers were counts, notably the Counts of Barcelona and of Urgell. Comarques have no particular relation to the "counties" that were ruled by counts.