Alaska is not divided into counties, as most of the other U.S. states, but it is divided into boroughs.
ɐlˈæskə ɪz nˌɑːt dᵻvˈaɪdᵻd ˌɪntʊ kˈaʊntiz, æz mˈoʊst əv ðɪ ˈʌðɚ jˈuː.ˈɛs. stˈeɪts, bˌʌt ɪɾ ɪz dᵻvˈaɪdᵻd ˌɪntʊ bˈʌɹoʊz.