Homs Governorate (مُحافظة حمص) is one of the fourteen governorates (provinces) of Syria. It is situated in central Syria. Its area depends of sources. It varies from 42,223 km² to 42,226 km² , it is the largest governorate of Syria. Governorate has a population of 1,647,000 (2007 estimate). The capital is Homs.