lifeasdaddy - Actors playing multiple roles: The highest number?

checking this week's TV guide, I see that the BBC comedy Help is going to show on ABC TV and that Paul whitehouse plays 25 characters on the show.

Reminds me of seeing Anna Deavere Smith's one-woman play Fires in the Mirror.  she played 29 characters in that one.

I wonder what's the largest number of characters played by one actor in a single show, movie or play?