Namibia
13 regions; Caprivi, Erongo, Hardap, Karas, Khomas, Kunene,
Ohangwena, Okavango, Omaheke, Omusati, Oshana, Oshikoto, Otjozondjupa

Nauru
14 districts; Aiwo, Anabar, Anetan, Anibare, Baiti, Boe,
Buada, Denigomodu, Ewa, Ijuw, Meneng, Nibok, Uaboe, Yaren

Nepal
14 zones (anchal, singular and plural); Bagmati, Bheri,
Dhawalagiri, Gandaki, Janakpur, Karnali, Kosi, Lumbini, Mahakali,
Mechi, Narayani, Rapti, Sagarmatha, Seti

Netherlands
12 provinces (provincies, singular - provincie);
Drenthe, Flevoland, Friesland (Fryslan), Gelderland, Groningen,
Limburg, Noord-Brabant, Noord-Holland, Overijssel, Utrecht, Zeeland,
Zuid-Holland

Netherlands Antilles
none (part of the Kingdom of the Netherlands)
note: each island has its own government

New Caledonia
none (overseas territory of France); there are no
first-order administrative divisions as defined by the US
Government, but there are 3 provinces named Iles Loyaute, Nord, and
Sud

New Zealand
13 regions; Auckland, Bay of Plenty, Canterbury,
Gisborne-Hawke's Bay, Manawatu-Wanganui, Nelson-Marlborough,
Northland, Otago, Southland, Taranaki, Waikato, Wellington, West
Coast

Nicaragua
15 departments (departamentos, singular - departamento)
and 2 autonomous regions* (regiones autonomistas, singular - region
autonomista); Atlantico Norte*, Atlantico Sur*, Boaco, Carazo,
Chinandega, Chontales, Esteli, Granada, Jinotega, Leon, Madriz,
Managua, Masaya, Matagalpa, Nueva Segovia, Rio San Juan, Rivas

Niger
7 departments (departements, singular - departement) and 1
capital district* (capitale district); Agadez, Diffa, Dosso, Maradi,
Niamey*, Tahoua, Tillaberi, Zinder

Nigeria
36 states and 1 territory*; Abia, Adamawa, Akwa Ibom,
Anambra, Bauchi, Bayelsa, Benue, Borno, Cross River, Delta, Ebonyi,
Edo, Ekiti, Enugu, Federal Capital Territory*, Gombe, Imo, Jigawa,
Kaduna, Kano, Katsina, Kebbi, Kogi, Kwara, Lagos, Nassarawa, Niger,
Ogun, Ondo, Osun, Oyo, Plateau, Rivers, Sokoto, Taraba, Yobe, Zamfara