[Homer]

Off the top of my head, the best I could come up with was 25 outs:

Opponent - 2s 2d

You - Ks Qs

Board - Ts Js 8c 8h

Outs - 3 9's (non-spade), 3 T's, 3 J's, 3 Q's, 3 K's, 3 A's (non-spade), 7 spades = 25 outs

-- Homer