Italy borders with France, Switzerland, Austria, and Slovenia (ex Yugoslavia) in the north, and is surrounded by five seas: The Adriatic on the east, the Ionian and the Mediterranean in the south, and the Tyrrhenian and Ligurian in the west. There are also several main gulfs including the Gulf of Venice, the Gulf of Taranto, and the Gulf of Genoa. Two of Italy's regions, Sicily and Sardinia, are also islands. Itlaly is divided up into twenty REGIONS, which are similar to our states. Regions are divided into PROVINCES, which are similar to a county. Provinces are divided into COMMUNES, which are like townships or municipalities. Each region has a Capital.
	Valle D'Aosta Aosta Piemonte Torino Lombardia Milano Trentino Trento Veneto Venezia Friuli Udine Liguria Genova Emilia- Romangna Bologna Toscana Firenze Umbria Perugia Marche Ancona Lazio Roma Abruzzi Aquila Molise Campobasso Campania Napoli Puglia Bari Basilicata Potenza Calabria Reggio/ Calabria Sicilia Palermo Sardegna Cagliari