The number is always fluid - and it depends on scholarship status for some walk-ons. Hypothetically, here's a look at current players with eligibility beyond this season and the newly signed players:
QB (7): Bryant, Robinson, Lowary, Powell, Wilson, Scott, Bazelak
RB (6): Crockett, Rountree, Badie, Bakare, Downing*, Watkins
WR (12): Johnson, Smith, Ofodile, Scott, Knox, Floyd, Gicinto, Thompson, Dove, Nance, Boone, Massey
TE (6): Okwuegbunam, Parker, Swinson, Scales, Christopherson, Hea
OL (14): Durant, Colon-Castillo, Wallace-Simms, White, Cook, Lawrence, Dubinski, Delgado, Ruth, Foster, Borom, Griffin, Buford, Robinson
DL (14): Elliott, Jeffcoat, Hansford, Turner, Agbasimere, THompson, Whiteside, Utsey, Williams, Jacobs, Byers, Daniels, McGuire, Robinson
ILB/OLB/NB (12): Garrett, Bolton, Nathan, Miller, Brooks, Bailey, Wilkins, Perkins, Pettway, Nicholson, Brown, Harrison
CB/S (14) Acy, Holmes, Sparks, Petry, Ware, Mills, Burdine, Shearin, Oliver, Bledsoe, Gillespie, Ulmer, Williams, Manuel
P/PK (1): McCann
If my math is correct - and feel free to point out any omisisons - that's 86. Scholarship limit is 85. So there's some wiggle room there.
The two commitments who didn't sign could sign on the February date, Arvell Ferguson and Shemar Pearl. Teams can't afford to sign any potential academic risks during the early period.
Graves is a target but he won't be able to sign until February at the earliest.