Please try the below. Suppose your below data starts from row 2 and ends in
row 6.....and the result headers go like this
E1 = "Lunch"
F2 = "Dinner"
D2 = "Saturday"
D3 = "Sunday"

Enter this formula in E2
=SUMPRODUCT(--($A$2:$A$6=$D2),--($B$2:$B$6=E$1))

copy the same to E3, F2,F3

If this post helps click Yes
---------------
Jacob Skaria


"keerthyV" wrote:

Hi,

I have a query,

My data :
Days Type

Sunday Lunch
saturday Dinner
sunday Dinner
Saturday Dinner
sunday Lunch

without a Pivot,
I want a 2x2 matrix like(Count)
Lunch Dinner
saturday 1 2
sunday 2 1

Please can anyone sort it out for me????????

Keerthy