Assume Bill ID's are numeric. Use this *ARRAY FORMULA *(must hit * CTRL+SHIFT+ENTER*, rather than just ENTER). then copy down.
=SUM(SIGN(FREQUENCY(IF(Customer=E2,Billid),Billid))) If you want to count the total unique ID's regardless of customers, use this with just ENTER. =SUM(SIGN(FREQUENCY(Billid,Billid))) ___________ HTH, Haseeb -- FORUM RULES (934+ members already BANNED for violation) 1) Use concise, accurate thread titles. Poor thread titles, like Please Help, Urgent, Need Help, Formula Problem, Code Problem, and Need Advice will not get quick attention or may not be answered. 2) Don't post a question in the thread of another member. 3) Don't post questions regarding breaking or bypassing any security measure. 4) Acknowledge the responses you receive, good or bad. 5) Cross-promotion of, or links to, forums competitive to this forum in signatures are prohibited. NOTE : Don't ever post personal or confidential data in a workbook. Forum owners and members are not responsible for any loss. ------------------------------------------------------------------------------------------------------ To post to this group, send email to excel-macros@googlegroups.com