"Howard" wrote:
Do see why this would return inaccurate counts
[....]
For Each wks In ActiveWorkbook.Worksheets
For Each c In rng
If c.Value = i Then ii = ii + 1
If c.Value = j Then jj = jj + 1
If c.Value = k Then kk = kk + 1
If c.Value = l Then ll = ll + 1
Next
Next wks

For one thing, rng does not refer to wks. Try:

For Each c In wks.rng