Videogame Depot doesn't say how many tracks are on it, but considering its two discs and considering the number of tracks of previous Zelda soundtracks, it should be around 50-60.
Anyway, I love Wind Waker's soundtrack and all, but $39 is just too pricy for me. I understand that it's an import, which are naturally more with overseas shipping, but I could by another game for $40, which I'd probably enjoy more than the soundtrack to a game I already have.