Interesting.
The description wasn't very clear.

I interpreted it to mean a simple count of Product/Depot items

the problem is that the terms aren't consistent.

The title attachments shows "No. of Distributor Billed?"
but there is not "Distributor" column.

If, we interpret "Distributor" as the "BP Name" column.

Then, the question becomes 
"How many unique 'BP Names' for each Product/Depot combination".


In THAT case, what I would do is:

Add a "Helper" column (D) and concatenate the other columns:
=A2&"-"&C2&"-"&B2

Copy it down,
Copy this column and paste it as Values
Remove Duplicates
Then, in the Summary table, use:

=COUNTIF($D:$D,$E7&"-"&F$6&"*")


that should do the trick.

(of course, all of this could be automated with a macro)

Paul



________________________________
From: Ayush <jainayus...@gmail.com>
To: excel-macros@googlegroups.com
Sent: Thu, January 6, 2011 7:43:46 AM
Subject: Re: $$Excel-Macros$$ How to count distinct values on the base of 
multiple criteria

Right Paul, but your formula is counting duplicate values also.This user need 
to 
count only distinct values. correct ?

Best Regards,
Ayush Jain
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