Try...

=SUM(IF(FREQUENCY(IF((LEFT(B1:B9,6)="Level1")*(C1: C9="Acme"),A1:A9),IF((L
EFT(B1:B9,6)="Level1")*(C1:C9="Acme"),A1:A9))0,1, 0))

or

=COUNT(1/FREQUENCY(IF((LEFT(B1:B9,6)="Level1")*(C1:C9="Acme "),A1:A9),IF((
LEFT(B1:B9,6)="Level1")*(C1:C9="Acme"),A1:A9)))

Both formulas need to be confirmed with CONTROL+SHIFT+ENTER.

Hope this helps!

In article ,
\"ditzman via OfficeKB.com\" wrote:

I have one more question. If Column B was slightly modified:

Column A: Column B: Column C: Column D:
12346 Level1a ACME 345334
12346 Level1b ACME 34523
12346 Level2 ACME 34622
12376 Level2 ACME 3453
13255 Level2 DODAD 345
13548 Level1a THINGABOB 322562
12356 Level1b WIDGET 34622
12376 Level2 WIDGET 3453
12378 Level3 WIDGET 546443

Is there a way to do the same thing, but treat Level1a and Level1b as the
same? So I can search for Acme, and Level1a and Level1b and still come up
with a result of 1? I tried using "Level1*" in my function but it does not
like that.

Thanks again!