Historians have seen the provincial Estates of eighteenth-century Burgundy as either medieval relics or the pliant servants of an absolute monarchy,subject to the dictates of an allpowerful intendant. This article offers an alternative interpretation,arguing that the provincial estates were a vibrant and increasingly powerful institution that was engaged in a mutually rewarding relationship with the state.Building upon a long tradition of self-government and an expanding provincial bureaucracy, the estates managed the local taxation system, built roads and canals, encouraged commerce, agriculture, the arts and much else besides.Yet despite their comparative efficiency and a modest programme of reform,the estates were no longer representative of the wider population and lacked the popular legitimacy to survive the crisis of 1789.