I have 102. No BS either. I would have more, but so many share software it isn't funny. And some won't allow you to have accounts at more than 1 or 2 of their sites at a time. I know it is for collusion purposes. I know someone who has 8 computers and plays the freerolls at one site, because they do not have an IP checking system to detect multiple accounts.
I believe there are almost 300 poker sites
out there. I have a link to a very huge list if anyone cares. PM and I will give you the site I used to find all of them.