Which major key is associated with two flats?

The major key that is associated with two flats is B flat major. In music theory, the key signature of B flat major contains two flats, B flat and E flat. This key is established based on the circle of fifths, where moving counterclockwise adds flats to the key signature.

When you look at the other keys, F major has only one flat, A major has three sharps, and C major has no sharps or flats. Therefore, B flat major is the only option that accurately relates to having two flats in its key signature. This understanding is essential for recognizing the relationships between keys and their signatures in music.