It seems to me that Columns A through D each have at least one text
value. In this situation, I understood the correct result to be 4. And
if we deleted Apples from Column C, leaving Column C with no text
values, I understood the correct result to be 2. Isn't this correct?
If not, you'll need to clarify...

In article ,
SteveC wrote:

Ok, that works now for one type of text value

But now when I had more than one text value, it doesn't distinguish between
the text values.

For example, Cell G22 below should return a value of 2, but it's currently
returning a value of 4.

ColA | ColB | ColC | Col D | ColE | ColF | Col G|
Apples | Bears | Apples | | | | 4
Bears | Apples | | Apples | | | 2
| | | Bears |

thanks a lot...