It seems to me that Columns A through D each have at least one text
value. In this situation, I understood the correct result to be 4. And
if we deleted Apples from Column C, leaving Column C with no text
values, I understood the correct result to be 2. Isn't this correct?
If not, you'll need to clarify...

In article <C95FF17A-8E31-48E0-9C14-36A023EFB28B@microsoft.com>,
SteveC <SteveC@discussions.microsoft.com> wrote:

> Ok, that works now for one type of text value
>
> But now when I had more than one text value, it doesn't distinguish between
> the text values.
>
> For example, Cell G22 below should return a value of 2, but it's currently
> returning a value of 4.
>
> ColA | ColB | ColC | Col D | ColE | ColF | Col G|
> Apples | Bears | Apples | | | | 4
> Bears | Apples | | Apples | | | 2
> | | | Bears |
>
> thanks a lot...