Hi,

Try this. Assumed that data is in L3:21

=COUNT(1/FREQUENCY(IF(SUBTOTAL(103,OFFSET(L3,ROW(L3:L21)-ROW(L3),)),MATCH(L3:L21,L3:L21,0)),ROW(L3:L21)-ROW(L3)))

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Regards,

Ashish Mathur
Microsoft Excel MVP

"Anuma (GGK Tech)" wrote in message
...
Hi,

I need to display the Count of distinct values and also ignore hidden rows
in the count.
Please help me to fix this issue.