Dumfries and Galloway lieutenancy purposes, the historic counties are largely maintained with its three lieutenancy areas being Dumfries, Wigtown and the Stewartry of Kirkcudbright. To the north, Dumfries and Galloway borders East Ayrshire, South Ayrshire and South Lanarkshire; in the east the Borders; and to the south the county of Cumbria in England and the Solway Firth. To the west lies the Irish Sea. The Dumfries and Galloway Council region is composed of counties and their sub-areas. From east to west: The term 'Dumfries and Galloway' has been used since at latest the 19th century – by 1911 the three counties had a
River Esk, Dumfries and Galloway between Canonbie and Longtown. It forms the boundary between Scotland and England for a while as does its tributary, the Kershope Burn. The River Lyne enters on the left bank at Lynefoot just above the normal tidal limit of the estuarial section of the Esk. The River Sark and the Kirtle Water enter the tidal estuary of the Esk to the east and west of Gretna respectively. See main articles on each of these and some of their tributaries. River Esk, Dumfries and Galloway The River Esk (), also called the Border Esk, is a river in Dumfries and Galloway,