C++ :

#include<cstdio>
#include<cstdlib>
#include<ctime>
#include<iostream>
#include<math.h>
#define for1( i, a, b ) for( int i = a; i <= b; i++ )
using namespace std;

int main()
{

    int s = 0;
    for1( x, 1, 9 ) for1( y, 1, 9 ) {
        if( x == y ) continue;
        for1( i, 1, 9 ) for1( j, 1, 9 ) {
            if( i == j ) continue;
            if( y * j * (10 * x + i) == x * i * (10 * y + j) )
                s++;
        }
    }
    printf("%d\n", s);
    return 0;
}