25 body systems under V44.0, with Pre-MDC first because the grouper tests those classes before it assigns an MDC at all. Each page lists its MS-DRGs with surgical classes in hierarchy order.
Pre-MDC occupies an MDC number without being a diagnostic category, which is why a count of 26 overstates how many body systems exist. On a grouped claim the API reports the principal diagnosis's own MDC even for a pre-MDC DRG, so a heart transplant can come back as MDC 05.