I have tried to open a file containing an album with 60 tracks (files). I do this by dragging the folder onto the shortcut icon for MP3Tag. Why is it only showing 38 entries when there are 60 files? Is it that it can't read the other 22? Can anyone please help?
Please check the statusbar that shows you how many files are loaded and how many are displayed.
If the correct number is shown for loaded files but less are displayed, then check if you still have an old filter active (like a blank): press F3 to toggle the filter.
Right clicking on folder or files and select open in MP3tag in windows Explorer is another method to add files too.
Just another workflow to know 
ohrenkino answered the probable issue.
Thanks, stupidly had an"r" in filter which was taking some out.