IMO all this discussion of what the data are and how they're derived seems to be focussing on irrelevancies!
Assuming the data to be counted are in column B, you could use the following formula to get a 'unique items' count (i.e. each item is counted only once) in any other column:
=SUMPRODUCT((B$3:OFFSET(B$3,COUNTA(B:B)-1,)<>0)/COUNTIF(B$3:OFFSET(B$3,COUNTA(B:B)-1,),B$3:OFFSET(B$3,COUNTA(B:B)-1,)))-1
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Cheers,
Paul Edstein
[Fmr MS MVP - Word]
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