There are 33 counties in New Mexico. The counties are functioning governmental units, each governed by a board of commissioners.
There are 130 county subdivisions in New Mexico. They are all census county divisions (CCDs), which are delineated for statistical purposes, have no legal function, and are not governmental units.
New Mexico Counties - Populated Places in 33 Counties
Also see County: Census Data | Physical, Cultural & Historical Features | ZIP Codes | Land, Farms, & Ranches