The Pa’O people are the second largest ethnic group in the state of Shan. They also reside in Kayin State, Kayah State, Mon State, and the Bago Division. They are believed to be of Tibeto-Burman lineage, and share the language and culture of the Karen people. They compose two distinct groups: The Lowland Pa’O, based in Thaton, and The Highland Pa’O, based in Taunggyi. It is believed that there are as many as twenty-four Pa’O subgroups.