=SUMPRODUCT(--(Sheet1!$K$2:$K$200=B$1),--(Sheet1!$M$2:$M$200=$A2))

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HTH

Bob

"Curtis" wrote in message
...
I need a formula that will count the number of instances identified in
column
M by month (column K). Note column K will have varing days of the month,
month of the year.

I need this summarized in a summary sheet

ex:

Jan Feb Mar Etc..
car 1
boat 4
ship 5
bike
etc.

Thanks