I just counted the ones we have in the cupboard downstairs and was also shocked as there are about 60. I was going to say she has the same upstairs - until I spotted the other post about 'collections'! We bought the Mr Men collection (30 books) and the Beatrix Potter collection for a fraction of the price from The Book People so guess we have close to 200 books!!
In our defense, LOTS of them have either been handed down to us from friends with older children or have been presents or else purchases from The Book People so very few bought at full price. And once finished with, we will pass on to the other people so feel justified!
We also love the local library - not that we need it!