With the data in the example, you may use the following array formula for the
column A data:
=INDEX(A1:A7,MATCH(MAX(COUNTIF(A1:A7,A1:A7)),COUNT IF(A1:A7,A1:A7),0))
Enter it with CRTL+SHIFT+ENTER, and changes ranges as appropiate.

Hope this helps,
Miguel

"Priscilla" wrote:

Hi,

I want to find out the most frequently occurring value for the below
example. Based on the example below I want to know Column A = Sales, Column
B = s682, which value is the most frequently occurred.

Column A: Column B: Column C:
Sales s682 4
Sales s681 1
Marketing s683 5
Sales s682 4
Finance s682 4
Sales s683 5
Sales s682 2

Thanks,