The U.S. state of California is divided into 58 counties. The state was first divided into 27 counties on February 18, 1850. These were further sub-divided to form sixteen additional counties by 1860. Another fourteen counties were formed through further subdivision from 1861 to 1893. The most recent county to form was Imperial County, in 1907. California is home to San Bernardino County, the largest county in the contiguous United States, as well as Los Angeles County, the most populous county in the United States.