Taing and Khayaing were administrative units during the Nyaunggyan period (1600-1752). Myanmar was divided into 8 Divisions and Khayaing was the smaller unit, but definition of the terms changed from time to time. Under King Thibaw (1878-1885) Upper Burma was divided into 10 Khayaings and a Khayaing Wun governed each. This Khayaing corresponded to Division in Lower Burma. Throughout the colonial period Burma was divided into 8 Divisions called Khayaing. The Divisional Commissioner was called Khayaing Wun Shin Taw Min Gyi, while the District was called Siyinsu which was governed by a Deputy Commissioner known as A-Ye-Baing. During the Japanese period Division become Taing and the Divisional Commissioner was called Taing Min Gyi. The District was called Khayaing and the A-Ye-Baing became Khayaing Wun. Since 1972 Myanmar has had 7 States and 7 Divisions.".....Subject Terms: 1. Myanmar - Politics and government.....Key Words: 1. Divisions, 2. Districts