[quote=T. Valko;914788]Try this array formula** :

=SUM(IF(FREQUENCY(IF(SUBTOTAL(2,OFFSET(A12:A40,ROW (A12:A40)-ROW(A12),0,1)),MATCH(A12:A40,A12:A40,0)),ROW(A12:A 40)-ROW(A12)+1)0,1))

** array formulas need to be entered using the key combination of
CTRL,SHIFT,ENTER (not just ENTER). Hold down both the CTRL key and the SHIFT
key then hit ENTER.

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Biff
Microsoft Excel MVP

Hi Biff,

your formula work very well..

Many thank and best regards,

Giulio (Italy)