Scotland is divided into 32 council areas that are each governed by unitary authorities. The country is comprised of other administrative divisions, that are handled by joint boards of the councils.

Scotland IS a country

there are no "counties" or "states" do you mean cities ?

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After legislation in 1975 was passed Scotland no longer uses counties for local government.

There are no countries in Scotland. Scotland is a autonomous country in the United Kingdom.

Did you mean counties? There are currently no counties in Scotland as the previous counties were transformed into Lieutenancy Areas. There are 33.

England, Scotland, Wales, and Ireland. And these are divided into counties, (similar to your states are) up and down the country. Of course as an island and very small in comparison to even one of your states, and would only be a blip on the map.

nice question

if by counties you mean only counties properly so called plus metropolitan counties but not unitary authorities

then it looks like there might be a 5way tie among cambridgeshire derbyshire northamptonshire staffordshire & warwickshire

each of which appears to border 7 other counties

but do you agree

or have reason to believe otherwise

i am not absolutely certain