On Sat, 13 Jan 2007 08:02:54 -0500, Tushar Mehta
wrote:

As impressive as Ron Coderre's formula is, it might behoove you to
(a) figure out how to make Herbert Seidenberg's formula with the inclusion
of the appropriate IF(COUNTIF(...)) clause(s), or
(b) leverage the Top N capability of a PivotTable.

Add labels to the top of each column of data. I picked A and B. Create a
PT (Data | PivotTable and PivotChart Report...) with A as the first row
field, B as the 2nd row field, and 'Count of B' as the data field (drag B to
the Data Field area, then double-click the 'Sum of B' header, and in the
resulting dialog box change Count instead of Sum).

Now, in the PT, double click the A header and set the totals to none.
Double-click the B row field header. In the resulting dialog box, click
Advanced... In the resulting dialog box, enable the 'Top 10 Autoshow'
feature and in the choices for 'Show' select Top 1.

The advantage of the PT is that you don't need to know the contents of
column A and XL does all the "heavy lifting," so to say. The disadvantage
is that it does recalculate automatically.

What am I doing wrong?

I tried following your directions, and with this data:

A B
29 5
26 4
24 4
23 3
24 3
25 5
24 3
23 3
24 3
27 4
27 5
25 2
27 4
26 1

I obtained this result:



Count of B
B A Total
3 23 2
24 3
3 Total 5
Grand Total 5



--ron