=SUM(IF(Sheet2!$A$1:$A$20=Sheet1!$B$1:$AE$1,1,0))

Should work when entered/committed with Ctrl+Shift+Enter rather than just
enter.

--
Regards,
Tom Ogilvy


"mortals" wrote in message
ups.com...
My mistake, I meant that the rows would be Sheet1!B1:AE1

That would make a big difference.