MARC Countries list identifies current national entities, states of the United States, provinces and territories of Canada and Australia, divisions of the United Kingdom, and internationally recognized dependencies. The list's codes are two- or three-character lowercase alphabetic strings that serve as identifiers. The MARC country codes are not the same as the ISO 3166 country codes, although the lists are entity-compatible so that a simple translation could relate codes for the same entity. The records for the codes contain references to the equivalent ISO 3166 codes.

The list contains over 350 discrete codes. This list is also searchable at: MARC Code List for Countries.