Amazing, the formula worked to count the text entries so I now have 2 new colums (C and E) which count B and D and this has worked a charm, I can now see how many customers or suppliers a location has in a numerical value so thanks so much.

I dont actually understand what you are saying about grouping them??? Sorry but thats really confusing for me as Im not sure if I need to manually enter something first or amend the look up each time?

Worst case I will simply use the filter to work out how many rows fall into each category....

Thanks again