=SUM(--(FREQUENCY(IF($A$2:$A$100=A2,MATCH($B$2:$B$100,$B$ 2:$B$100,0)),ROW(IN
DIRECT("1:"&ROWS($B$2:$B$100))))0))

which is an array formula, it should be committed with Ctrl-Shift-Enter, not
just Enter.

--
HTH

Bob Phillips

(replace somewhere in email address with gmail if mailing direct)

"anniejhsu" wrote
in message ...

Here's a more detailed version of my spreadsheet:

Account ID: Subaccount ID

58024: 78
58024: 22
58024: 56
58024: 93
37395: 11
37395: 24
74914: 38
74914: 29
74914: 25

In this list, account 58024 has 4 sub accounts, 37395 has 2, and 74914
has 3, and this is the information I'm looking to garner.

Thanks so much for all of your help thus far; I've been scouring the
help center like mad.

Annie


--
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