Bacterial cells can be count using bacteriological agars (TVC) but these methods are long and fastidious, i want to count bacterial cells by methods more friendly, fast and not so expensive.
The simplest and cheapest way to count the number of live, metabolically active cells (colony-forming units, CFU) in a suspension of bacteria is to plate them on nutrient agar at various dilutons and count the number of colonies that grow up. You can use the correlation between the optical density at 600 nm with the CFU to then estimate the CFU of future cell suspensions.
If you have a good microscope, you could use a counting chamber.
If was for a bacteria culture I would agree with Dr Shapiro though I will use epifluorescent microscopy acridine orange (AO) to calibrate vs OD, it is more accurate, if it was for a wild sample AO is the best (fast and cheap, if you have the microscope and lamp!).
Additionally, you could employ the dilution procedures outlined previously (Shapiro and Intriago), as well as using an automated colony counter. Though sometimes these are less accurate, there are several that are at a discount online.
The ColonyDoc-it works with the approach Dr. Shapiro had outlined, as you know. You grow your colonies and the ColonyDoc-it does the counting for you. A Coulter Counter relies on microchannels located between two chambers filled with solution. When the particle passes through the microchannel from one chamber to the other, the apparatus detects the change in electrical resistance and detects the particle. For methodological details, the "ASTMF2149-01(2007) Standard Test Method for Automated Analyses of Cells-the Electrical Sensing Zone Method of Enumerating and Sizing Single Cell Suspensions" is very helpful.
Follow the Miles and Misra protocol : Read the link below. Its the cheapest, easiest & fastest. No need for any special machine http://en.wikipedia.org/wiki/Miles_and_Misra_method
You could spread a highly diluted culture on a microscope slide and visually count the number of bacteria under high-power magnification, using a hemacytometer-type of slide with a grid engraved on it. With a fluorescence microscope, you could also distinguish between live and dead cells using a fluorescent staining kit designed for that purpose.