Considering the following hypothetical table with column headers and example
values:

[A] [b] [C]
FREQ CALL1 CALL2
[1] 18 10
[2] 12 8 21
[3] 6 16
[4] 18 8 25
[5] 12 5
[6] 6

I want to know for all rows containing '18' for FREQ, how many of these have
a 'non-blank' value for CALL2.

In the above example,there is only one row that has a value of '18' for FREQ
AND a 'non-blank' for CALL2. Therefore the count is '1'

I need a straight-forward formula - not pivot table, to provide this type of
conditional count.

Any advice would be sincerely appreciated !!!!