The U.S. state of Texas is divided into 254 counties, more than any other U.S. state. While only about 20% of Texas counties are generally located within the Houston—Dallas—San Antonio—Austin areas, they serve a majority of the state's population with approximately 22,000,000 inhabitants.
Texas was originally divided into municipalities (municipios in Spanish), a unit of local government under Spanish and Mexican rule. When the Republic of Texas gained its independence in 1836, the 23 municipalities became the original Texas counties. Many of these were later divided into new counties. The last county to be initially created was Kenedy County in 1921, but Loving County is the newest organized county; it was first organized in 1893 in an apparent scheme to defraud, abolished in 1897, then reorganized in 1931. Most of these recent counties, especially near the northwest, were created from Bexar County during the 1870s.