Russia with a maritime border and Canada by British Columbia and Yukom Territories.
Alaska.
There are no oceans in Alaska, it is surrounded by two oceans, the Arctic and the Pacific Oceans.
Alaska is surrounded by two oceans [Arctic and Pacific], and two seas [Bering and Chukchi].
Alaska is a US State that borders two countries: Canada to the east and south and Russia to the west. It contains no countries.
Russia and the United States are the two countries you seek.
San Marino is surrounded by Italy. Monaco is surrounded by France. Lesotho is surrounded by South Africa.
Luxembourg and Switzerland
Canada and Russia
Liechtenstein is a landlocked country surrounded by other landlocked countries: Switzerland and Austria. Similarly, San Marino is also a landlocked country surrounded by other landlocked countries: Italy.
The South America continent is surrounded by sea, not countries. To the north lies Mexico and the United States of America.
Alaska is surrounded on three sides by water
The Great Lakes is surrounded by two countries, Canada and United States.