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Second-order administrative division in Poland

List of second-order administrative division in Poland (found 23 locations). Category description: A subdivision of a first-order administrative division

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Powiat bartoszycki (Warmian-Masurian Voivodeship)
Powiat bełchatowski (Łódź Voivodeship)
Powiat bialski (Lublin Voivodeship)
Powiat białobrzeski (Masovian Voivodeship)
Powiat białogardzki (West Pomeranian Voivodeship)
Powiat białostocki (Podlasie)
Powiat bielski (Podlasie)
Powiat bielski (Silesian Voivodeship)
Powiat bieruńsko-lędziński (Silesian Voivodeship)
Powiat bieszczadzki (Subcarpathian Voivodeship)
Powiat biłgorajski (Lublin Voivodeship)
Powiat bocheński (Lesser Poland Voivodeship)
Powiat bolesławiecki (Lower Silesian Voivodeship)
Powiat braniewski (Warmian-Masurian Voivodeship)
Powiat brodnicki (Kujawsko-Pomorskie)
Powiat brzeski (Lesser Poland Voivodeship)
Powiat brzeski (Opole Voivodeship)
Powiat brzeziński (Łódź Voivodeship)
Powiat brzozowski (Subcarpathian Voivodeship)
Powiat buski (Świętokrzyskie)
Powiat bydgoski (Kujawsko-Pomorskie)
Powiat bytowski (Pomeranian Voivodeship)
Powiat będziński (Silesian Voivodeship)