Governorates are the second level of regional administration within Saudi Arabia. Each of Saudi Arabia's 13 emirates is divided into governorates. Governorates are then divided into sub-governorates. Governorates in Saudi Arabia can be either "Category A" or "Category B", depending on how many people live there. The number of Governorates in Saudi Arabia is 118. 119 if you include the special municipality of Al-Udayd.