if 40, then the obvious one is named territories for the four cities that are completely separate from the counties in which they are currently situated. this works for three of the cities, but not for edinburgh, which will look messy when squashed into the northern part of midlothian.
if 40, then my alternative is (assuming separate cities don't work well visually):
• split uist into north and south (for 36 and 37 as well as 40) and re-draw it as two islands, then move mull from the western isles to strathclyde;
• split lanarkshire into north and south (gimil's suggestion);
• add dunbartonshire (or is it dumbartonshire - gimil, being the west-coaster, can u tell us?), made much bigger than "real" size by cannibalising a bit of argyll;
• add bute (the island to the left of renfrew) or, if too small, then east ayrshire.
ian.
