Three levels of planning and management units for the state of Washington have been examined. They are the Land and Water Management Region, the Watershed, and the Local Planning (hydrologic) Unit. An evaluation of the distribution of land and water resources was made at each level of planning and related to the distribution of ownership of the land. The kind and number of local improvement and public purpose districts were also associated with the planning units. Eleven Land and Water Management Regions and 87 Watershed were considered. They were compared with regions and watersheds identified in other planning concepts and public action programs. Their utility for planning, administration, and regulatory functions were evaluated. The use of Local Planning (hydrologic) Units were evaluated and a method for construction of local units within a watershed developed. (Author Modified Abstract)