Bavaria is made up of 71 rural districts that are comparable to counties, as well as the 25 independent cities, both of which share the same administrative responsibilities and duties.
b ʌ v ɛ ɹ iə WORD_BOUNDARY ɪ z WORD_BOUNDARY m eɪ d WORD_BOUNDARY ʌ p WORD_BOUNDARY ʌ v WORD_BOUNDARY s ɛ v ə n t i WORD_BOUNDARY w ʌ n WORD_BOUNDARY ɹ ʊ ɹ ɹ ə l WORD_BOUNDARY d ɪ s t ɹ ɪ k t s WORD_BOUNDARY ð æ t WORD_BOUNDARY ɑ ɹ WORD_BOUNDARY k ɑ m p ə ɹ ɹ ə b ə l WORD_BOUNDARY t ə WORD_BOUNDARY k aʊ n t i z WORD_BOUNDARY æ z WORD_BOUNDARY w ɛ l WORD_BOUNDARY æ z WORD_BOUNDARY ð ə WORD_BOUNDARY t w ɛ n t i WORD_BOUNDARY f aɪ v WORD_BOUNDARY ɪ n d ɪ p ɛ n d ə n t WORD_BOUNDARY s ɪ t i z WORD_BOUNDARY b oʊ θ WORD_BOUNDARY ʌ v w ɪ t̠ʃ WORD_BOUNDARY ʃ ɛ ɹ WORD_BOUNDARY ð ə WORD_BOUNDARY s eɪ m WORD_BOUNDARY ʌ d m ɪ n ɪ s t ɹ eɪ t ɪ v WORD_BOUNDARY ɹ ɪ s p ɑ n s ə b ɪ l ɪ t i z WORD_BOUNDARY æ n d WORD_BOUNDARY d uː t i z WORD_BOUNDARY