Try the following formula, which needs to be confirmed with
CONTROL+SHIFT+ENTER...

=SUM(IF(FREQUENCY(IF($B$2:$B$7<"",IF($A$2:$A$7<" ",MATCH($A$2:$A$7,$A$2:
$A$7,0))),ROW($A$2:$A$7)-ROW($A$2)+1),1))

Hope this helps!

In article ,
Joe Gieder wrote:

First thank you for your help.
I'm trying to count unique values based on criteria in another column.
What I'm trying to do is count vendors when they have a value associated
with them in another column. An example is:
A2 TRIUMPH B2 2
A3 TRIUMPH B3 3
A4 TRIUMPH B4 3
A5 ABC B5 2
A6 ABC B6 5
A7 DEF B7 blank (nothing entered)
result should be 2 because I don't want to count the blank cells.
Is there any way this can be done?
Thank you for your help
Joe