The Inq reports that ATI's R520 will likely have 24 pipelines.
We still cannot predict the exact number of pipelines of R520 chip. ATI placed 32 pipelines inside, but there is a chance that it will enable just 24 for a start. It will be a pure marketing decision but technically every R520 "Fudo" will have full 32 pipes. ATI can just keep these extra eight pipes for the later chip and enable them if necessary. If ATI's czars decide that they need more performance they will go with full 32 pipes.