An amphoe —usually translated as "district"—is the second level administrative subdivision of Thailand. Groups of amphoe or districts make up the provinces, and are analogous to counties. The chief district officer is Nai Amphoe. Amphoe are divided into tambons,, or sub-districts.

The provinces of Thailand are administrative divisions of the government of Thailand. The country is divided into 76 provinces proper, with one additional special administrative area. They are the primary local government units and act as juristic persons. They are divided into amphoe (districts) which are further divided into tambon, the next lower level of local government.