I am trying to write a formula that will count the unique values in an
array.

I have been able to get this far...

Month Branch Item
Jan A 1
Jan B 2
Feb C 1
Feb C 2
Feb A 1

What I need is the unique occurances of the Branch for each different
Item.

This is what I have written so far:
=COUNT(1/FREQUENCY(IF((B1:B5=C1),MATCH(A1:A5,A1:A5,0)),ROW( 1:5)))

I am just not sure if you can next another If Statement and/or how you
would do that with this type of Array.

Thanks for the help.