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Default count unique records with latest date


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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