Police Scotland is considering the future of 58 locations, including those in Leith, Oban and Ayr.
It has already been revealed that facilities across Dumfries and Galloway are set to close.
This is despite the Scottish Government overseeing a round of police station front counter closures in recent years, something that was criticised by opposition parties and communities.
The Scottish Conservatives have said this is the latest move which could reduce the visibility of police in towns and cities at a time when officer numbers are already under pressure.
Scottish Conservative community safety spokesman Oliver Mundell said:
“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.
“The Scottish Conservatives cannot support this move, and will be fighting it every step of the way.”