I've probably misunderstood but if the 2 rows are in a single cell then this
does it
=COUNTA(B:B)

If the 2 cells are in different rows (cells) then how can they be recognised
as belonging to each other and we'll have another go?

Mike

"CX Manager NY" wrote:

I have a tracker I am using for construction engineering. I need a formula
that will count cells from column B except I have cells that have two rows
which need to be counted as one. In other words, I have items that take up
two rows but that need to be counted as one row.