There are 44 counties in Idaho. All counties are functioning governmental units, each governed by a board of commissioners.
There are 170 county subdivisions in Idaho. They are all census county divisions (CCDs), which are delineated for statistical purposes, have no legal function, and are not governmental units.
Idaho Counties - Populated Places in 44 Counties
Also see County: Census Data | Physical, Cultural & Historical Features | ZIP Codes | Land, Farms, & Ranches