=COUNTIF(Your_Range,"hat and coat")+COUNTIF(Your_Range,"hat")

or

=SUMPRODUCT((Your_Range="hat and coat")+(Your_Range="hat"))

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Regards
Ken....................... Microsoft MVP - Excel
Sys Spec - Win XP Pro / XL 97/00/02/03

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It's easier to beg forgiveness than ask permission :-)
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"zubee" wrote in message
...
I would like to count the number of records that appear in the same column
for example column "A"
A
hat and coat
coat
hat
hat and coat
gloves

The formula that i am looking for would answer the question, how many
records contain ("hat and coat" and "hat") the answer would be 3 records.
Any help would be greatly appreciated!

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Cheers