If the county seat is taken as the smallest urban unit, the province with the largest number of cities is Sichuan Province.
The province has jurisdiction over 18 prefecture-level cities, 3 autonomous prefectures (a total of 21 prefecture-level administrative divisions), 51 municipal districts, 16 county-level cities, 112 counties, and 4 autonomous counties, and a total of 183 county-level administrative divisions.
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