Try this formula

=COUNT(1/FREQUENCY(IF((A2:A10="X")*($C$2:$C$10=MAX($C$2:$C$ 10)),MATCH(B2:B10
,B2:B10,0)),ROW(INDIRECT("2:"&ROWS(B2:B10)-ROW(B2)+1))))

which is an array formula, so commit with Ctrl-Shift-Enter

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HTH

RP
(remove nothere from the email address if mailing direct)


"xtrmhyper" wrote
in message ...

I Want To Count All "x" With Unique Record In Column B
Parameter Must Be The Latest Date In Colum C Will Count

Answer Is "2"
Date Of 10/01/05 08:01am
Ed & Xr

What Is The Easyway To Create This Formula
Tnx


A B C


X Ed 10/01/05-08:00am
X Ed 10/01/05-08:01am
X Xr 10/01/05-08:00am
X Xr 10/01/05-08:01am


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xtrmhyper
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