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chandramouliarun 
Or, as per your parallel post, not sorted by coder:
=IF($G2="","",SUMPRODUCT(((LEN("¦"&SUBSTITUTE($B$2:$C$6,",","¦"))-(LEN(SUBSTITUTE("¦"&SUBSTITUTE($B$2:$C$6,",","¦"),"¦"&$G2,"")))))/LEN("¦"&$G2)))
Or, as per your parallel post, not sorted by coder:
=IF($G2="","",SUMPRODUCT(((LEN("¦"&SUBSTITUTE($B$2:$C$6,",","¦"))-(LEN(SUBSTITUTE("¦"&SUBSTITUTE($B$2:$C$6,",","¦"),"¦"&$G2,"")))))/LEN("¦"&$G2)))
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