Before the completion of any related quests, there are 73 people in Whiterun (74 with the Hearthfire add-on).
* Only appears after Dragon Rising.
** Only appears after the Stormcloaks quest Battle for Whiterun.
*** Only appears after the Imperial Legion quest Message to Whiterun.
**** Owns Chillfurrow Farm but sleeps here.
† This person only sells goods at the market.
†† Backup innkeeper for Hulda; also backup merchant for Belethor.
- This bug is fixed by version 1.2 of the Unofficial Skyrim Patch.