Thanks sooooo much for the prompt reply Bob.
I am not sure how I'd modify this to apply it to my
spread sheet.I'd really appreciate it if you could reply
to this one as well.

Say in Column B i have a couple of L and a couple of Ms
(first 4 rows). So when I add it up , it should give me
(1+1+2+2)=6. How will I change the equation you just gave
me to apply it to this column and rows?

Thanks in anticipation