Didn't count 'em -- although some of my frames have been "plug and play" utility builds using good cast lugs from Henry James and no real effort at finishing. IOW, it's possible to build useable frames without needle files -- but you have to have a few "big" ones.
FWIW, I bought a cheapo set of needle files in a variety of shapes; think I spent $25 and they've been adequate.
I've used emery cloth on rolls and in sheets torn to the right size. I don't really have a preference. I buy both kinds at my local ACE hardware store.
Last edited by Six jours; 04-24-10 at 05:30 PM.