thanks for your answer. great!

"Ken Wright" wrote:

=SUMPRODUCT(1/COUNTIF(Range,Range))

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Regards
Ken....................... Microsoft MVP - Excel
Sys Spec - Win XP Pro / XL 97/00/02/03

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"LatinViolin" wrote in message
...
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