The two English counties that border Scotland are Northumberland and Cumbria.
There are two counties that border Lake Cumberland in Kentucky.
Portugal and France
No, Romania has judeţe (counties).
Romania has no countries but 41 counties and a municipalty.For a list of counties see this link.
jammu and kashmir
Romania has 41 județe (counties) and the capital (Bucharest) territory.
Romania is divided in 41 județe (counties).
Romania has no border with Russia.
Canada and Mexico .
The United States shares land borders with two countries: Canada to the north and Mexico to the south. Additionally, the U.S. has maritime boundaries with Russia, Cuba, and the Bahamas. So, in terms of land borders, the U.S. borders two countries.
Romania has not states but counties (judeţe).