There are many cities in Egypt just like there are in many other countries. However, there are many smaller towns too. If I was to count all of the cities in Egypt, I would focus on the actual cities that are relatively bigger and not on the town. There are probably around one hundred thirty-six cities located in Egypt. The states can more easily be determined because they are usually governed separately at this level.
Therefore, there are twenty-seven states in Egypt today because there are twenty-seven individual governments that govern a certain area in Egypt. Probably the most famous Egyptian city today would be Cairo which is the capital of Egypt. The leaders of these states would report to the president of Egypt.