37 provinces and 2 wilayas*; Agadir, Al Hoceima, Azilal, Beni Mellal, Ben Slimane, Boulemane, Casablanca*, Chaouen, El Jadida, El Kelaa des Srarhna, Er Rachidia, Essaouira, Fes, Figuig, Guelmim, Ifrane, Kenitra, Khemisset, Khenifra, Khouribga, Laayoune, Larache, Marrakech, Meknes, Nador, Ouarzazate, Oujda, Rabat-Sale*, Safi, Settat, Sidi Kacem, Tanger, Tan-Tan, Taounate, Taroudannt, Tata, Taza, Tetouan, Tiznit
Three additional provinces of Ad Dakhla (Oued Eddahab), Boujdour, and Es Smara as well as parts of Tan-Tan and Laayoune fall within Moroccan-claimed Western Sahara; decentralization/regionalization law passed by the legislature in March 1997 creating many new provinces/regions; specific details and scope of the reorganization not yet available