Sabesp is a Brazilian water and waste management company owned by São Paulo state, Brazil. It provides water and sewage services to residential, commercial and industrial users in São Paulo and in 363 of the 645 municipalities in São Paulo State, typically under 30-year concession contracts. It provides water to 26.7 million customers, or 60% of the population of the state. It is the largest water and waste management company in Latin América. It provides basic sanitation services, which include all phases (abstraction, treatment, processing, distribution) and the collection, treatment and reuse of sewage.