Dear Dave

Assuming you have your data in Col A, B, C please try the below formula..

=SUMPRODUCT((A1:A100&B1:B100&C1:C100<"")/COUNTIF(A1:C100,A1:C100&""))

If this post helps click Yes
---------------
Jacob Skaria


"CindyC" wrote:

Ok. Thanks. Now, how do I count the number of unique items by 3 other
criteria
ie
number of cats
by location (column e)
by salesperson (column k)
by date (column c)