The formula below assumes your data is in the range A1:A3. Enter this
formula as an array (select the range A1:A3, put the formula in the formula
bar, and press CTRL - SHIFT - ENTER at the same time):

=SUM(IF(FREQUENCY(A1:A3,A1:A3)0,1))

This Microsoft Knowledgebse article explains things a little mo

http://support.microsoft.com/kb/q268001/

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Regards,
John Mansfield
http://www.pdbook.com
"LatinViolin" wrote:

there are 3 values in a column. they are 2, 2, 3. what formula or function
do i use to determine how many different values exist in this set. the
answer is 2. there are two different values, 2 & 3. please help
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cell man