Try this array formula** :

=COUNT(1/FREQUENCY(IF(A2:A10<"",IF(B2:B10<"",MATCH(B2:B10 ,B2:B10,0))),ROW(B2:B10)-MIN(ROW(B2:B10)+1)))

** array formulas need to be entered using the key combination of
CTRL,SHIFT,ENTER (not just ENTER)

--
Biff
Microsoft Excel MVP


"Shane Goodman" wrote in message
...
Greetings,

I am really stuck would really appreciate some help.

I want to count the number of unique values in column B, but only if
column A contains a value.

A B
x abc
abc
x def
x
x ghi

Column B must also contain a value (not blank). So that means there are
three unique values in column B in the above table.

I was expecting to find a "count unique" function in Excel, but found
nothing.

Thanks!
Shane
Office Excel 2007 SP1