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If the given file is called /path/to/file and you want to find all hard links to it that exist under the current directory, then use: find . -samefile /path/to/file The above was tested on GNU find. Although -samefile is not POSIX, it is also supported by Mac OSX find and FreeBSD find. Documentation From GNU man find: -samefile name ...
There are 28 files, including directories. ls / | wc -l includes the "total" line but not the . and .. directories, so your 27 becomes 28. Subtract initrd.img, initrd.img.old, vmlinuz, and vmlinuz.old, since they aren't directory links (they're regular files or symlinks), making 24.
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