=SUMPRODUCT((A2:A200<"")/COUNTIF(A2:A200,A2:A200&""))


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HTH

Bob

"KJ MAN" wrote in message
...
I need to know the number of differing entries in a column.
For Example

Name:
George
Carol
Don
George
Don
Carol
Pat
Sam
George

Should return 5 because there are 5 different names.