The human body does have 206 bones, however, if the sternum is counted as three then the human body would have 208 bones. When people have an abnormal number of bones it is usually due to vertebrae or ribs.
There are two systems of bones and these are the axial skeleton which is the body and the appendicular skeleton which are the limbs.
The number of muscles in the body depends on who you ask. The previous post is accurate. The reason there is some controversy over how many muscles there are in the human body is due to the fact that many experts argue about what constitutes a muscle.