My previous post with same question was difficult to read
VBA code to calculate Unique Count OF COL1 if the value in COL2 is greater than zero
COL1 COL2
mary -230 Not to be counted <=0
john 8
bill 0 Not to be counted<=0
tef 550
lee -33 Not to be counted<=0
sam 560
joe 645
gert -10 Not to be counted<=0
lee 55
sam 35 Duplicate

The count is 5