This article provides a list of United States counties which no longer exist. They were established by a state, provincial, colonial, or territorial government. Most of these counties were created and disbanded in the 19th century; county boundaries have changed little since 1900 in the vast majority of states. A county is repeated on the list if its jurisdiction changed from one state/colony/territory to another.
This list includes (but is not limited to) counties that were renamed but retained their territorial integrity, or counties that were transferred wholesale to another state when it was separated from another state (Massachusetts counties transferred to Maine; Virginia counties transferred to West Virginia).
Alaska has never created counties. Under Section 9 of the 1912 organic act creating the Territory of Alaska, Alaska was prohibited from establishing counties without explicit approval from the U.S. Congress. The framers of the Constitution of Alaska chose to forgo consideration of a county system in favor of a system of boroughs, both organized and unorganized. In 1961, the Alaska Legislature formalized the borough structure to encompass multiple, separate organized boroughs and a single unorganized borough. Alaska currently has 18 organized boroughs. The United States Census Bureau, beginning with the 1970 United States Census, divided the Unorganized Borough into census areas. The boundaries of these census areas were largely based upon the early election districts of the state, which in turn were largely based upon the recording districts of the territory. Following is a list of former boroughs in Alaska: