I count 44 breakers. (25 on the left, including 5 twins, 19 on the right including 2 twins.)
It looks like all the white wires connected to breakers are neutrals going to GFI or AFCI devices, and their associated pigtails, with the exception of 10/2 going to the dual 30 at the bottom right.
[This message has been edited by techie (edited 05-04-2006).]
