This report allocates California's 2004 statewide carbon dioxide (CO2) emissions from fuel combustion to the 58 counties in the state. The total emissions are allocated to counties using several different methods, based on the availability of data for each sector. Data on natural gas use in all sectors are available by county. Fuel consumption by power and combined heat and power generation plants is available for individual plants. Bottom-up models were used to distribute statewide fuel sales-based CO2 emissions by county for on-road vehicles, aircraft, and watercraft. All other sources of CO2 emissions were allocated to counties based on surrogates for activity. CO2 emissions by sector were estimated for each county, as well as for the South Coast Air Basin. It is important to note that emissions from some sources, notably electricity generation, were allocated to counties based on where the emissions were generated, rather than where the electricity was actually consumed.