Nuevo León, officially Free and Sovereign State of Nuevo León (Spanish: Estado Libre y Soberano de Nuevo León), is one of the 31 states which, with the Federal District, comprise the 32 Federal Entities of Mexico. It is divided into 51 municipalities and its capital city is Monterrey. It is located in Northeastern Mexico. It is bordered by the states of Tamaulipas to the north and east, San Luis Potosí to the south, and Coahuila to the west.