The title of this article is ambiguous. For other meanings, see Borough (disambiguation).

Borough (br. English [ˈbʌrə], am. English [ˈbɜrəʊ] or [ˈbʌrəʊ]) is an administrative unit in various English-speaking states.

The concept of dividing the territory of the state into boroughs originated in England. The term borough comes from the word burh, which in Old English means "fortified place" (cf. castle).

The status conferred by the borough is often reflected in the suffix bury in place names, especially in southern England; in the Midlands, in the suffix borough. In Scotland and the north of England, the term burgh was used instead.

The ending bury is also found in the US New England states; in contrast, the ending burg is common in the southern and western United States. The ending brough (pronounced [bɹə]) is also common.

In England, both borough and burgh are pronounced [ˈbʌɹə]. In Scotland, both words are pronounced [ˈbɜːɹə]. In the United States, the pronunciation for borough is [ˈbʌɹoʊ] or [ˈbɜːɹoʊ], for burgh [bɝːg] or [ˈbʌɹoʊ].