Well I have 162 or 163 blue coins but I don't know were the rest of them..

You have to be a little bit more specific than that...
Which levels don't you have all of the blue coins in?

Could you give me a better idea of where they are.

Otherwise I won't be able to help.

I don't have a clue what Blue Coins you don't have, so I'll make an attempt to list them all.

There is 1 Blue Coin on Delfino Airstrip
In the tower after you revisit the Airstrip

There are 19 Blue Coins in Delfino Plaza are recieved by spraying the X's and running to the other X.

(They are located on the statue in the middle of the area and on the wall near the building where you trade in Blue Coins for Shine Sprites.

1 is recieved when you spray the Pianta who's on fire (running down near the fruit stands)
3 are revieved by spraying M's on the walls.
4 are recieved by collecting fruit for the Piantas.
1 is recieved by hovering into the back of the bell tower on the right of where you start the level.
1 is recieved by Turbo Nozzeling throuh the doors on the bottom of one of the islands near the lighthouse.
2 are recieved by squirting Yoshi juice onto the yellow force fields (One is on the rooftop near the lighthouse, one is on the rooftop near the entrance to Pinna Park.
3 are in underground tunnels.
2 are revieved by spraying the blue birds that fly around the area.

10 are in Corona Mountain
1 is on one of the few platforms that isn't booby-trapped.
The other 9 can be recieved by steering the boats into them.

Now I'll pick up where I left off.
I'd like to give a detail I forgot to mention. The blue coin that is recieved by spraying the platform Petey Pirahna was on. It's the platform he was on in Petey Pirahna Strikes Back (5 I think)

The rest of the 30 in Bianco Hills
1 is recieved by spraying the blue bird that flies around the top of the platform on the house in the town with the terrace in Episodes 7 and 8
1 is under the bridge on the way to the windmill (Episodes 6, 7, and 8)
1 is won by defeating the enemy on top of the windmill (Not Episodes 1 or 2)
1 is on one of the platforms near where Petey Pirahna was in Episode 5 (Episodes 5, 6, 7, and 8)
3 are recieved by spraying the M's in the level
1 is recieved by squirting water to spin the small windmill near the wall that you climb on for the red coins
2 are recieved by spraying the X's in the level
1 is at the end of the river that you go over to get to the small town
1 is on one of the ledges on the far wall of the level (directly across from where you start the level, not Episodes 1 or 2)
1 is near the top of the tightrope pole that is on a platform is the middle of the grassy area behind the small town
2 are recieved by spraying the two O's in the level
1 is recieved by eating the blue butterfly (with Yoshi) in the area to the left of the small town (Episode 8 only)
1 is on one of the horizontal windmill propellor in the town
1 is on the platform with the tightrope near the end of tjhe road curving toward the windmill

There are 30 in Ricco Harbor
1 is recieved by eating the butterfly (with Yoshi) in the small area where you fought Glooper Blooper the first time (Episode 8 only)
8 are recieved by spraying M's in the level (some of them don't appear in some Episodes)
1 is recieved by spraying the wall to reveal a shine sprite on the wall near the tower
2 are recieved by spraying the X's on the level and rushing to the other one to collect the coin (one X is only in Episodes 6, 7, and 8 and the other is in all of them)
1 is recieved by eating the spider (with Yoshi) that is near the wall dividing the tower area and the area with the fountain (Episode 8 only)
2 are on the catwalks suspended above the area with the water
1 is on the scaffolding for the catwalks
1 is on the side of the support tower for the catwalks
1 is above Ricco Tower (not in Episodes 1 or 2)
1 is on top of the crane
1 is over the water near the edge of the level where there is nothing except the platforms (Not Episode 1)
1 is at the entrance to the Blooper surfing track (Episodes 2 and 3)
1 is underwater
2 are recieved by defeating spiders (not Episodes 1 or 2)
1 is recieved by shooting the basket of fish where Glooper Blooper was in the first Episode (Episodes 6, 7, and 8)
1 is recieved by defeating the Blooper in the yellow cage (Episodes 5, 6, 7, and 8)
1 is in the box near the tower
1 is recieved by shooting the propeller to raise the yellow submarine (Episode 1 only)

I'll have more information later.

OK, I'll start up again with Gelato Beach.

There are 30 in Gelato Beach
1 is recieved by shooting and then ground pounding one of the red cataquacks (Episodes 1, 2, and 4)
3 are recieved by spraying the sand to reveal a Shine Sprite (Not Episode 3)
1 is recieved by ground pounding the blue Cataquack that is in the tree near where you entered the sand bird level (Episodes 5, 6, 7, and 8)
1 is recieved by dropping a fruit into the spinnig blades of the rooftop of the small hut where you take the watermelon in Episode 8.
1 is recieved by spraying an M on the wall
2 are recieved by spraying the triangle on the wall in running to the other one
Squirt the yellow sheild that appears (with Yoshi) then squirt the Dune Bud (Episode 6 only)
2 are recieved by spraying the blue birds that fly around the beach
2 are on tightropes
2 are underwater
1 is in the school of blue fish
1 is in the school of red fish
1 is under the hut I talked about earlier
1 is recieved by riding the "swing" on the island behind where you started
1 is at the top of the tree near the island I just talked about
1 is between the ledges at the cliffs
1 is recieved by spraying the sand to reveal a picture of a Shine Sprite (Not Episodes 1 or 3)
1 is on the ceiling of the beach house
1 is above the beach house
1 is recieved by doing with the beehive what you did with the beehive in Bianco Hills (Episode 6 only)
4 are on clouds in the sand bird level (Episode 4 only)

I'll have more information in a little bit.

OK, I'm back. Here's some more blue coins.

There are 30 in Pinna Park.
2 are recieved by eating the blue butterflies (with Yoshi) that are in the area outside the park
6 are recieved by breaking the baskets with Bullet Bills (they are visible in all episodes but can only be collected in Episode 2)
2 are recieved by spraying the sand to reveal a picture of a Shine Sprite
1 is recieved by defeating the enemy (the big enemy that is a stack of the blob things on top of that bigger spotted blob) (not Episodes 2, 4, or 6)
1 is recieved by eating the blue butterfly (with Yoshi) on a small island near the small pool of water Shadow Mario went into in Episode 1 (Episode 6 only)
The rest of the blue coins are not available in Episodes 2, 4, or 6)
1 is behind the roller coaster entrance
1 is above the pirate ship (use the hover nozzle)
1 is on top of the pirate ship scaffolding
1 is on top of the cage above and near the pirate ships
1 is inside the cage above and near the pirate ships
1 is under the stairs leading to the pirate ships (jump and hover)
1 is inside the green shell on the ride with the shells
3 are recieved by spraying M's on the walls
2 are recieved with the O's
2 are recieved with the triangles
2 are recieved with the X's
2 are recieved by shooting the blue birds that fly around the park in certain areas

OK, now I'll do Sirena Beach

There are 30 in Sirena Beach
1 is underwater
1 is recieved by spraying the stone tablet between the chairs on the sandy area (Not Episode 1)
1 is at the back wall of the hotel (outside, 2F) (not Episode 1)
1 is recieved by spraying the second torch from the left surrounding the hotel (Not Episode 1)
1 is recieved by spraying the sunflower garden (not Episode 1)
2 are recieved by freeing the Noki's from the pollution (Episode 1 only)
1 is under the hut on the right's ceiling (Not Episode 1)
1 is recieved by spraying the M on the wall (Episodes 7 and 8)
2 are recieved by freeing the Noki's from the pollution (Episode 6 only)
1 is recieved by spraying the lamp (3F) (not Episode 1)
1 is in the east room (3F) (not Episode 1, 2, or 6)
1 is in the northeast room (3F) (not Episode 1, 2, or 6)
1 is recieved by shooting the bookshelf (3F, southeast room) (not Episode 1, 2, or 6)
1 is in the northeast room (2F) (not Episode 1, 2, or 6)
1 is in the east room (2F) (not Episode 1, 2, or 6)
1 is recieved by spraying the skylight (3F) (Not Episodes 1, 2, or 6)
1 is in the attic (Not Episodes 1, 2, or 6)
1 is recieved by defeating one of the boos in the attic (Episodes 4, 5, 7, and 8)
1 is in the crate (2F, southeast room) (Episodes 4, 5, 7, and 8)
1 is recieved by putting out the torch (casino) (Episodes 4 and 5)
1 is recieved by ground pounding the slot machine (casino) (Episodes 4 and 5)
1 is recieved by spraying the M on the wall in the casino (Episode 5 only)
THE REST OF THE COINS ARE AVAILABLE ONLY IN EPISODES 7 AND 8
1 is recieved by spraying the M on the wall (3F)
2 are recieved by spraying the triangles and doing the running thing (1 is on 1F and 1 is on 2F)
2 are recieved by spraying the X's and doing the running thing (1 is on 2F and 1 is on 3F)
1 is recieved by spraying the M on the wall (attic)

I'll have more information later.

I'm back again! Time for Noki Bay.

1 in the alcove above the Rocket Nozzle
1 is in the lower portion of Tricky Ruins (not Episode 1)
1 is in the upper portion of Tricky Ruins (not Episode 1)
1 is recieved by rocketing through the coin trail above the first coin listed
2 are in hidden alcoves
1 is recieved by Wall-Kicking up from the bottom nook at the right of the waterfall
1 is under the diving spot
3 are in alcoves in the western cliffs
7 are in hidden alcoves (spray the switches)
2 are in Glooper Blooper's Shine Sprite room (spray the jar)
2 are on the surface of the water
1 is underwater (not Episode 3)
1 is recieved by spraying the M on the wall
4 are underwater (Episodes 4 and 8)
1 is recieved by spraying the O's and doing the running thing (Episode 6 only)
Next time will be the final one, Pianta Village.

Last one, Pianta Village.

There are 30 in Pianta Village.
1 is recieved by shooting the moon (stand on the yellow mushroom) (Episodes 1, 3, 5, and 7)
8 are recieved by rescuing and talking to the trapped Piantas in Episode 6
1 is recieved by ground pounding the tree's nose (near the hot bath thing) (Episodes 1, 3, 5, and 7)
1 is recieved by spraying the sign near the end of the bridge at the beginning of the level (Episodes 2, 4, 6, and 8)
1 is at the end of the small stream
1 is in the tall grass on the left side of the level
1 is at the top of the tree you race Il Piantissimo up
1 is under the bridge over the small stream
2 are recieved by doing the beehive thing with Yoshi (Episode 5 only)
1 is at the end of the palm leaf at the top of the central tree
1 is recieved by shooting the spout that the waterfall flows out of
1 is recieved by eating all of the blue butterflies with Yoshi (Episode 5 only)
1 is recieved by extinuishing the Pianta that's on fire (Episode 3 only)
2 are recieved by doing the triangle scribble thing
2 are recieved by spraying M's on the wall
1 is recieved by spraying the M behind the starting point in the level
1 is underground on the ceiling above the catwalk
1 is recieved by spraying the scribble M on one of the platforms (Episode 3 only)
1 is recieved by spraying the M under the slime (Episode 3 only)

That's it! That's all the blue coins.
There are 240 total blue coins.
30 in each level (Bianco Hills, Ricco Harbor, etc.)
20 in Delfino Plaza
10 in Corona Mountains

I hope I helped you.