The comarques of the Valencian Community, also known as Valencian Country, form an intermediate level of administrative subdivision between municipalities and provinces. They are used as a basis for the provision of local services by the Generalitat Valenciana, but do not have any representative or executive bodies of their own. As of 2007, there are thirty-four comarques (including the city of Valencia), with a median population of 87,788 and a median area of 665.11 km².
The current organization was approved in 1987 by the Generalitat, when three categories of homologous territorial demarcation were established. Article 65 of the 2006 Statute of Autonomy provides the first legislative foundation for the comarques, although, as of April 2007, the enabling legislation has not been passed by the Corts Valencianes.
Historical comarques refer to former comarques that are no longer extant.
Some historical comarques of the Valencian Community are now part of other comarques in the new territorial demarcation, such as Tinença de Benifassà and Ports de Morella.