THE GODS HAVE DESCENDED UPON OUR LOWLY EARTH YET AGAIN!
...This manga gives me boners, it's like a perfect balance between slight lewdness (the actual one, not what kids these days like to call 'lewd') and wholesomeness.
@vodkavodka All depends on the one who makes the design. There's always a certain ratio when people make anthro designs. There are anthro designs where it looks more like an animal with human bones and there are designs where the animal look is more loose and resembles more a human with fur. This one looks like a strange combination with no fur, but animal face, tail and ears.
TL;DR: Ask the creator, because if it wasn't answered here, it probably will not be later on.
@HunLepto Guess, this problem calls for a scientifical approach.
Let's use this picture to get the approximate ratio first:
Considering the normal human is 0 and animal is 5, I would say, our girl is somewhat around 1.7, thanks to our friend @N0Mi0 we also know that foxes can have up to 5 pairs of nipples. Now we need to approximate the number of nipples by linearly interpolating between 1 and 4-5 pairs. We get an increment of 1.6-1.8 pairs per step, so the ratio of 1.7 equals to 2.02-2.36 pairs of nipples.
My conclusion is that the particular species of anthropomorphized fox depicted in this chapter has around ~2.19 pairs of nipples. That means some of them will be born with 2 pairs and some of them with 3 pairs (very rare).
The answer is, our girl has two pairs of nipples (4 nipples in total).
@vodkavodka
A commendable approach, indeed; now that's the kind of serious discussion I would stand behind. I find Dr. vodkavodka's research conclusion satisfactory and concur with it.
To add some visual representation for what the specimen in question could look like au naturel I would attach this quality depiction I stumbled upon recently. It is not the very same species, though, being a traditional homo felinus, yet nevertheless I reckon it could act as a representation for our purposes. To be completely honest, I feel reluctant to skim through e621 for a more related drawing, for, I am sure, understandable reasons.