Try this *array* formula for 2 variables:

=COUNT(1/FREQUENCY(IF((A1:A10=6)*(MONTH(C1:C10)=9),MATCH(B1 :B10&"",B1:B10&"",0)),ROW(1:10)))

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Array formulas are entered using CSE, <Ctrl <Shift <Enter, instead of the
regular <Enter, which will *automatically* enclose the formula in curly
brackets, which *cannot* be done manually. Also, CSE *must* be used when
revising the formula.

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HTH,

RD
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Please keep all correspondence within the Group, so all may benefit!
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"Bigfoot17" wrote in message
...
I was trying to edit my post because I sent it too soon. But thank you for
the reply - I have implemented it and it worked the way I needed, May I
follow up on this?

[1] While it worked it had a few things I need to understand "Why it Worked"
*Why the "N"?
*Why &""?
[2] How would I add another criteria such as in the month of Column C?
*(MONTH(Log!$C$1:$C$10)=9)*1?
(A) (B) (C)
5 001 9/29/08
5 002 9/28/08
5 002 8/15/08
5 003 8/19/08
6 004 9/27/08
6 005 9/27/08
6 005 9/27/08
7 9/27/08
7 006 9/28/08
8 007 8/15/08

Thanks so much for the help!