Long Island is divided among four counties, with Kings (Brooklyn), Queens, and Nassau counties occupying its western third and Suffolk County its eastern two-thirds. To what extent Brooklyn and Queens are considered with Long Island is a matter of debate. Geographically, both Kings and Queens county are located on the Island, but some argue they are culturally separate from Long Island. Long Island may refer both to the main island and the surrounding outer barrier islands. To its west, Long Island is separated from Manhattan Island and the Bronx by the East River tidal estuary. North of the island is Long Island Sound, across which lie Westchester County, New York, and the state of Connecticut. Across the Block Island Sound to the northeast is the state of Rhode Island. Block Island, which is part of Rhode Island, and numerous smaller islands extend farther into the Atlantic Ocean. To the extreme southwest, Long Island, at Brooklyn, is separated from Staten Island and the state of New Jersey by Upper New York Bay, The Narrows, and Lower New York Bay.