There are 72 counties in Wisconsin. All counties in Wisconsin are functioning governmental entities, each governed by a board of supervisors. Menominee County and Menominee town are governmentally consolidated.
Wisconsin has 1,921 county subdivisions known as minor civil divisions (MCDs). There are 1,257 towns with functioning, but not necessarily active, governments. Menominee town is coextensive with Menominee County and has a joint county/MCD government. Towns in Wisconsin are each governed by a board of supervisors. The 594 incorporated places in Wisconsin are independent of MCDs and serve as 651 county subdivisions. In addition, there are 13 undefined MCDs consisting entirely of water area.