hi can any one tell me how to develop beat counting.i am very confused about it

Invest in a metronome, or a metronome computer program. BUT! Don`t play your instrument with it. Just listen to it, and tap your foot in time with it. Also, tap your foot to drum rhythyms in music (rock is easiest to discern). "Feel" for a repetitive four-beat pattern (usually just under a second apart). Once you can start picking out four-beat patterns in music, tap your foot while playing your instrument.

Another way to help, is to find a midi of a song you can play, tap your foot in the four-beat pattern (waltzes have a three-beat pattern), and play with it.