Nat represents two separate beings. There are Devas in the celestial abode which enumerates totally six, namely stumaharit, Tava Kainsa, Yamar, Tusita, Neimarrati, and Praneiminta vassawati. The head of the Devas is Indra. Nats can do good and bad to the people, it is so belived.
There are other beings called nats but actuacely they are quite different from Deavsa, who are also known as Nats. They many be classified as ghosts or spirit who are remacarnated after the death of certain human beings. The Myanmar people belive in reinearnation as they are mostly Buddhists. The 37 nats all of them except Indra are mostly Buddhists. The 37 nats all of them except Indra are converted sovls believed to become powerful Nats. They are nothing to do with those Nats or Devas who are distingished celestiall beings endoved with highed power due to their metitoious deeds in their previous eives.
The 37 Nats are out of the second catagoly, of non-celestial beings usually appear in the form of soules that can sometimes possess certain living souls of a particular man or woman.

Thirty-Seven Nats