an Entity references as follows:
The administrative division of Oman contains Eleven Governorates (muhafazah): * Ad Dakhiliyah * Ad Dhahirah * Al Batinah North * Al Batinah South * Al Buraimi * Al Wusta * Ash Sharqiyah North * Ash Sharqiyah South * Dhofar * Muscat * Musandam Within the governorates, Oman is sub-divided into 61 provinces (wilayat).