At least it's down from 283 mentioned in 2004: http://yro.slashdot.org/article.pl?sid=04/08/02/1459211&tid=155

With IBM backing Linux, all Microsoft can do is start a nuclear war that will not end well for it.

"I'll see your 235 and raise you 6,000."

cliff notes: But he does break down the total number allegedly violated - 235 - into categories. He says that the Linux kernel - the deepest layer of the free operating system, which interacts most directly with the computer hardware - violates 42 Microsoft patents. The Linux graphical user interfaces - essentially, the way design elements like menus and toolbars are set up - run afoul of another 65, he claims. The Open Office suite of programs, which is analogous to Microsoft Office, infringes 45 more. E-mail programs infringe 15, while other assorted FOSS programs allegedly transgress 68.

Hopefully, this time the dispute will go all the way to the supreme court, and we will get a ruling that makes the whole IP environment more predictable. At least for startups and smaller players without huge legal resources, as well as for those who would like to invest in them, the current uncertainty is worse than any probable ruling.