It says 32, but I count only 31 races among the list at bottom of that link, after removing Chocola and Northup.
http://www.thehill.com/thehill/export/TheHill/News/Frontpage/080206/news1.html"The Democratic Congressional Campaign Committee (DCCC) has reserved $51.5 million of television advertising in 32 congressional districts.
The allocation reveals an aggressive posture toward the midterm elections, with 27 Republican-held districts targeted and only five Democratic districts identified as needing the defense of DCCC cash.
<snip>
The $51.5 million total exceeds previously reported figures by $20 million and confirms that Democrats will be on offense for much of the fall in states such as Connecticut, Indiana, Pennsylvania and Ohio as Republicans circle the wagons to protect their majority in the House."
<snip>
"Notably absent from the DCCC list were Republican Reps. Chris Chocola (Ind.), who is considered one of the GOP’s most vulnerable incumbents, and Anne Northup (Ky.), whose Louisville district has been a perpetual target for congressional Democrats..."
Targets of Opportunity
GOP Open
AZ-08 Open 8 weeks, $1.69M
CO-07 Open 6 weeks, $2.29M
IA-01 Open 10 weeks, $2.1M
IL-06 Open 3 weeks, $2.33M
MN-06 Open 4 weeks, $1.39M
NY-24 Open 6 weeks, $797K
WI-08 Open 9 weeks, $667K
GOP Incumbent
AZ-05 J.D. Hayworth 5 weeks, $1.7M
CO-04 Marilyn Musgrave 2 weeks,$630K
CT-02 Rob Simmons 5 weeks, $1.9M
CT-04 Christopher Shays 4 weeks,$362.5K
CT-05 Nancy Johnson 5 weeks, $1.75M
FL-22 Clay Shaw 5 weeks, $2.13M
IN-08 John Hostettler 11 weeks, $1.42M
IN-09 Mike Sodrel 6 weeks, $1.3M
KY-04 Geoff Davis 6 weeks, $2.74M
NC-11 Charles Taylor 8 weeks, $1.41M
NM-01 Heather Wilson 8 weeks, $2.1M
OH-01 Steve Chabot 4 weeks, $721K
OH-15 Deborah Pryce 3 weeks, $1.2M
OH-18 Bob Ney 3 weeks, $1.55M
PA-06 Jim Gerlach 4 weeks, $3.07M
PA-07 Curt Weldon 4 weeks, $2.32M
PA-08 Mike Fitzpatrick 4 weeks, $2.29M
VA-02 Thelma Drake 8 weeks, $850K
WA-08 Dave Reichert 4 weeks, $1.49M
Dem Open
OH-06 Open 3 weeks, $147K
VT-al Open 8 weeks, $632K
Dem Incumbent
IA-03 Leonard Boswell 10 weeks,$920.5K
IL-08 Melissa Bean 3 weeks, $2.32M
WV-01 Alan Mollohan 3 weeks, $11,928