Original: A powiat (pronounced []; Polish plural powiaty) is the second-level unit of local government and administration in Poland, equivalent to a county, district or prefecture (LAU-1, formerly NUTS-4) in other countries.
Simplified: A county (Polish: powiat, pronounced "povyat"; plural, powiaty) is the Polish  second-level unit of  administration, equivalent to a county, district or prefecture in other countries.