Karen --
In order for people to help, they'll need to see how you set up the columns.
Just a few rows recreated here should do the trick.

"Karen" wrote:

I have a workbook with 2 columns, Service & Location. Each location has up
to 4 services. I need to find out how many locations have all 4 services, 3
services etc. I simpy cannot figure out how to do it. I have tried the
subtotal till I am crazy and cannot do it. Does anyone have any ideas? I am
using Excel 2002, SP3. I would be happy to email part of the sheet if that
will help. Thank you so much!