I have tried in vain to figure this out. It is similar to a previous post
that was not resolved. Can someone please help with a formula to find the
number of each position listed in a table based on: session #, month, &
state? The problem is that there are sometimes 2 different positions listed
in one session (as shown below in sessions 1 & 6) and they both need to be
counted. The rows are duplicated due to data in additional fields not shown
in the example below.

The results I am looking for would be in a new table with the position count
formula at the intersection of columns listing the months and rows listing
the states. So, the cell for January & IL would return a value of 3. February
& CA would return a value of 2. All others would return a value of 1. Please
note that while there are 4 sessions in January, there are a total of 5
positions to be counted for all states. Using Excel 2003. I would be very
grateful for help with this problem.

# Month State Position
1 January IL Manager1
1 January IL Manager1
1 January IL Manager2
1 January IL Manager2
2 January CA Supervisor1
2 January CA Supervisor1
3 January IL Manager1
3 January IL Manager1
4 January NY Director1
4 January NY Director1
5 February IL Director1
5 February IL Director1
6 February CA Director1
6 February CA Director1
6 February CA Director2
6 February CA Director2