How many songs in 32GB, anyone?

In my master file, I have 42,976 MP3 files in 176,188Mb advertised as 2364 hours. In a slave drive, I have 10,976 files in 34,067 Mb. advertised as 543 hours. A 32G Ipod probably has about 27 usable Gig, so, depending on sampling rate and song size, guess about 9000-10,000 files and close to 500 hours of music.