Try:
confirmed with CTRL+SHIFT+ENTER and copied down
=COUNT(1/FREQUENCY(IF('Sheet1'!$A$1:$A$7=A2,IF('Sheet1'!$B$1:$B$7<>"",MATCH('Sheet1'!$B$1:$B$7,'Sheet1'!$B$1:$B$7,0))),ROW('Sheet1'!$B$1:$B$7)-ROW('Sheet1'!$B$1)+1))
Where A2 contains date in your active sheet to look for in column A of Sheet1, and count unique items in column B
Where there is a will there are many ways.
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