Hello,

I suggest a careful step by step approach:

If your data is in Sheet1, A1:C8:
1. Create a helper column in sheet1. Enter
=A1&";"&C1
into D1 and copy down to D8

2. Get my UDF List_Freq from http://www.sulprobil.com/html/listfreq.html
and insert it into a macro module:
Press ALT + F11, insert a module, copy macro text into module, go back
to worksheet, but now Sheet2 (TWO!)

3. Select cells A1:B8 in sheet2 and array-enter
=List_Freq(Sheet1!D1:D8,1)
[Press CTRL + ALT + ENTER to enter formula, curly brackets should
enclose your formula after that]

4. Create a helper column in sheet2. Enter
=LEFT(FIND(";",A1&";")-1)
into C1 and copy down to C8

5. Select cells A1:B8 in sheet3 and array-enter
=List_Freq(Sheet1!C1:C8,1)
[Press CTRL + ALT + ENTER to enter formula, curly brackets should
enclose your formula after that]

Sheet3 shows your results. Ignore blank and zero entries in first
rows.

I hope it is an advantage to see intermediate results here. You can
spot user entry errors easily, I think.

Regards,
Bernd