There are 23 counties in Wyoming. All counties are functioning governmental units, each governed by a board of commissioners.
There are 71 county subdivisions in Wyoming. They are all census county divisions (CCDs), which are delineated for statistical purposes, have no legal function, and are not governmental units.
Wyoming Counties - Populated Places in 23 Counties
Also see County: Census Data | Physical, Cultural & Historical Features | ZIP Codes | Land, Farms, & Ranches