Do you mean...

=COUNTIF(RetailerRange,Retailer)

=SUMIF(RetailerRange,Retailer,SumRange)

reno wrote:
want to count/sum, using an adjacent column is true, e.g.
Distributor 2,300
SD-Retailer 120
Retailer 101
SD-Retailer 33
SD-Retailer 8
SD-Retailer 6
SD-Retailer 6
SD-Retailer 4
In this example want to count and or sum the numbers based on Distributor, etc
any suggestions?