Østfold [ˈœstˈfɔl] (13px listen) is a county in southeastern Norway, bordering Akershus and southwestern Sweden (Västra Götaland County and Värmland), while Buskerud and Vestfold are on the other side of Oslofjord. The county's administrative seat is Sarpsborg.Many manufacturing facilities are situated here, such as the world's most advanced biorefinery, Borregaard in Sarpsborg. Moss (Moss Verft) and Fredrikstad have shipyards.