Gandara is a 2nd Class class municipality in the province of Samar, Philippines. According to the 2000 census, it has a population of 31,222 people in 5,588 households.
Gandara is politically subdivided into 69 barangays.
- Balocawe
- Beslig
- Burabod I (Pob.)
- Burabod II (Pob.)
- Buao
- Bunyagan
- Calirocan
- Canhumawid
- Caparangasan
- Caranas
- Carmona
- Casab-ahan
- Casandig
- Caugbusan
- Concepcion
- Dumalo-ong (Pob.)
- Elcano
- Gerali
- Giaboc
- Hampton
- Hinayagan
- Hinugacan
- Jasminez
| - Lungib
- Mabuhay
- Macugo
- Minda (Pob.)
- Nacube
- Nalihugan
- Napalisan
- Natimonan
- Ngoso
- Palambrag
- Palanas
- Piñaplata
- Pizarro
- Pologon
- Purog
- Rawis
- Rizal
- Samoyao
- San Agustin
- San Antonio
- San Enrique
- San Francisco
- San Isidro (Dao)
| - San Jose
- San Miguel
- San Pelayo
- San Ramon
- Santa Elena
- Santo Niño
- Senibaran (Villa Leona)
- Tagnao
- Tambongan
- Tawiran
- Tigbawon
- Marcos
- Bangahon
- Adela Heights (Pob.)
- Arong
- Catorse De Agosto (Pob.)
- Diaz
- Gereganan
- Hetebac
- Himamaloto
- Hiparayan (Kinonongan)
- Malayog
- Sidmon
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