Gipuzkoa (Spanish: Guipúzcoa) is a province in northern Spain, in the northeastern part of the autonomous community of the Basque Country. It is divided into nine regions:
- Bidasoa
- Debabarrena
- Debagoiena
- Donostialdea
- Goierri
- Oarsoaldea
- Tolosaldea
- Urola Garaia
- Urola Kosta
- Urola Erdia
![](http://upload.luquay.com/wikipedia/commons/thumb/b/b5/Gipuzkoa.png/220px-Gipuzkoa.png)