You could use the FREQUENCY method to count unique items
based on 1 or more criteria. George Simms posted a simple
example a long time ago:

http://tinyurl.com/3pkqr

HTH
Jason
Atlanta, GA

-----Original Message-----
I have been able to use the formula below to count
the "unique" company names
in list, but also wanted to use additional criteria such
as Unique company
names where state = TX (separate column).... what would
the syntax be? is
this possible?.

=SUMPRODUCT(1/(COUNTIF(Company_Name,Company_Name)+
(Company_Name="")))


.