The Welsh Office has proposed that local government in Wales be restructured to produce a system of 20 unitary authorities based on the boundaries of the existing 37 district councils. All eight of the Welsh county councils will be abolished. The consultation paper on reform in Wales claims that a single tier of local government has four main advantages: greater public accountability; the removal of friction between counties and districts; better service co-ordination; and enhanced efficiency. The consultation paper contains neither reasoned arguments nor empirical evidence to substantiate these claims. A better approach to local government reform would enable diverse local circumstances and preferences to be reflected in diverse local structures.