=SUMPRODUCT(--(A1:A5="ABC"),--(B1:B5<""))

--
---
HTH

Bob


(there's no email, no snail mail, but somewhere should be gmail in my addy)



"Oskar" wrote in message
...
Experts, I have this situation:

A B
ITEM DONE
1 ABC April
2 XYZ January
3 XYZ
4 ABC May
5 ABC

I want to know how many "ABC" have been completed; in other words, how
many
"ABC" have non-blank cells in column B. The answer should be 2. Which
formula
should I use. COUNTA, DCOUNTA or SUMPRODUCT?
I'm sorry for the silly question.

Thanks a lot in advance.