Count no. of data in a range, counting duplicate entries once

Dear all,

Would appreciate your assistance, attached herewith is a sample data I'm working on.
I need to count all the unique data in column B, but those with duplicate entries in column A must be counted only once.

I cannot use pivot function for this one, as the actual data is larger and i have other data to consider.

Thanks a lot.

Not sure I understand column B on your sheet but if you want a count of unique items in A2 to A126 you can use this.

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To show you have 106 unique items in column A

In B2 and fill down:

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See the attachment