http://www.iqiyi.com/w_19rtk76hld.html

http://www.iqiyi.com/w_19rr2fkl5h.html

http://www.tom61.com/xiaoxuedianzikeben/renjiaobandianzikeben/2011-01-15/2624.html

23 consonants    

In the common speech of modern Chinese, there are altogether 23 initials and 24 finals.