Police Scotland is considering the future of 58 police stations across the country as part of a review of its estate.
The buildings potentially under threat include those in Carnoustie, Broughty Ferry, Leith, Hawick, Oban, Campbeltown, Port Glasgow, Ayr, Hamilton and Larkhall.
Details of the plans emerged through a freedom of information request from BBC Scotland following revelations last month that a question mark hung over eight stations in Dumfries and Galloway.
The force said some of the existing estate no longer fits the demands of policing in 2016.
Last month, Scottish Police Federation general secretary Calum Steele claimed decades of under-investment in infrastructure had left the force with a ''crumbling police estate''.
Gordon Crossan, president of the Association of Scottish Police Superintendents, told BBC Radio Scotland's Good Morning Scotland programme: "Many of these stations are already obsolete, they are expensive to run, they have limited facilities, so we're reviewing that to see what could provide a better service for the public for the money that they give us to deliver policing.
"I think the big thing we need to really look at is the footfall - 95% or more of calls to police now are done by phone or via the internet."
In 2014, the closure of dozens of police station front counters was widely criticised by opposition politicians.
An estate strategy published last year by the force said more effective use of its buildings "may not result in Police Scotland being located in less premises, but it should reduce floor space occupied by 10% to 25%".
The force estimated the move could generate annual revenue savings of between £5 million and £18 million, with the potential to raise between £22 million and £34 million through property sales.
Assistant Chief Constable Andrew Cowie said: "The existing estate has evolved over the course of the last 100 years and in some cases it no longer fits the demands of 2016, or the needs of communities. It makes little sense to maintain old and expensive buildings when smaller, more collaborative options may be available."
He stressed that any future decisions will follow local consultation with communities.
"This is about enhancing the service we deliver - not doing less," he added.
"Having buildings across Scotland from which we can operate more effectively will ensure police officers are available in the right time and the right place whilst continuing to deliver a quality service to local communities."
But opposition MSPs have voiced concern, with Conservative community safety spokesman Oliver Mundell saying: "When police station front counters were closed a couple of years ago, it was promised that police stations would stay open.
"Police stations are not like bank branches - it's not about how many customers are using them, it's about ensuring a safe and reassuring presence in the community.
"There is hard evidence that dealing directly with a police officer is still people's favoured way of reporting a crime.
"Ripping police stations out of communities is going to make that even harder, and erode the police presence in communities right across the country."
Labour justice spokeswoman Claire Baker said: "Under the SNP, Police Scotland faces a £27 million revenue budget overspend. SNP ministers can no longer bury their head in the sand and claim that this will not have an impact on local policing.
"The overspend is forcing Police Scotland's hand and the potential closure of local stations is just the next step for a force desperately trying to make ends meet.
"We need to have a serious debate about what sort of police force we want in Scotland, yet under the SNP all we are getting is cuts and excuses."
John Finnie, justice spokesman for the Scottish Greens, said: "While many people do use phone and the internet to interact with police, there is still a significant number of people - many elderly and vulnerable - who do not. Accessibility is paramount."
A Scottish Government spokesman said: "Decisions around operational policing are a matter for Police Scotland working in partnership with individual communities across the country.
"This Government has made clear that we wish to see the community focus of policing further strengthened."
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