I am currently using code to create a table which includes all of the
categories found in a list and the number of times each category is found in
the list.
As part of this, I have the following line of code:
If item = Cells(u + 1, "AR") Then

This works great except in once instance where "item" or the contents of
cell(u+1, "AR") may be "0". Is there a way to re-write the line so that it
is not confused by a number as text?

TIA