The police officers have been targeted in an ongoing review as Police Scotland seeks to cut costs. It claims fewer people are using certain police stations.
The Conservatives said yesterday's announcement was a "worrying and retrograde step", while Labour warned people will lose the opportunity for face-to-face contact with their local police.
Among those earmarked for closure in the proposals are three in the Argyll and West Dunbartonshire area, including Alexandria, which is currently open from 8am until 7pm.
Ayrshire will lose four public counters, while three will be closed to the public in both Dumfries and Galloway and the Forth Valley areas.
Balerno, Oxgangs, High Street in Edinburgh and South Queensferry stations would be closed to the public, and there are also plans to shut off six in both Fife and Renfrewshire and Inverclyde divisional commands, three in the Highlands and Islands, eight in Lanarkshire and nine each in Lothian and Borders division and Tayside.
Anderston, Garscadden and Craigie Street in Glasgow would lose their public counters, while all nine stations in the city's west end will switch from 24-hour to 12-hour days.
Scottish Conservative justice spokeswoman Margaret Mitchell said: "One of the main reasons behind moving to a single force was to create economies of scale. However, the Scottish Government at no point said one of the first things the single force would do is shut police stations all over the country."
Graeme Pearson, Scottish Labour's justice spokesman, added: "Our communities need a point of contact to report their concerns and these steps will seriously undermine that access."
Police Scotland Assistant Chief Constable Wayne Mawson said: "The public access our services in many ways, but we have seen the number of people calling at public counters drop."