Darth Mallwalker said:

CapableMetal said:
the first frame of the last shot

Do you mean the last shot before wipe to credits?
(My 2004 DVD is sealed in polythene, so I can't even count that one.)
Using msycamore's proposed numbers (which I'm not endorsing yet) it came out to 183,826 in my script.
183.825 is the last frame of Mr.Shaw's ghost.

Are we in sync?

:) I decided to delete the Jedi files when I saw the quality of those sources, and I wouldn't trust those Jedi numbers I posted either before more investigation is done. I just did a quick compare against the US NTSC DVD, and those shouldn't be regarded as the final word on frame counts as the ESB DVD lack a few frames that are present in the '97 SE DVB's for example.

Those frames mentioned that are absent in the TB ESB can easily be restored by using the G'Kar (except 75305), that's how I did it.