In that case, try...

=COUNT(1/FREQUENCY(IF(SUBTOTAL(3,OFFSET(A2:A10,ROW(A2:A10)-ROW(A2),0,1)),
MATCH(A2:A10,A2:A10,0)),ROW(A2:A10)-ROW(A2)+1))

....confirmed with CONTROL+SHIFT+ENTER.

Hope this helps!

In article ,
ttbbgg wrote:

I think I am getting a value of 0 because FREQUENCY only recognizes numbers
and not text. I have text strings that I need to count for unique entry.