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After all the research and help from fellow collectors it appears that a 1971 Kelloggs Master Set is complete at 176 cards ( 96 with "1970 Xograph backs" and ( 80 with "Xograph backs").
In my opinion the "toughest" five cards are ( in no particular order):

# 7 Alou ( 1970 Oakland NL)
# 28 Wright (Angles Crest Logo)
# 54 Johnson ( Angles Crest Logo)
# 64 Fregosi ( Angles Crest Logo)
# 70 Osteen ( No Number on back)

It appears that the first printing was ( 75 cards with "Xograph" backs, they stopped the presses and changed the 5 above cards, then made all 75 cards with the "1970 Xograph " backs and then stopped the presses and changed 21 cards).

See attached enclosed charts ( the empty spaces have not been verified, and I don't think they exist). If you have any of these please email me at :theline06@hotmail.com and I'll add to the list.

Thanks Mike