Count Sector wise number of client

We provide loan in 5 Sector. At present we have 150 clients (day by day the number is increasing) but each client have multiple account with us.
We want to count sector wise number of client (not account) by using formula (not Pivot Table).
* Each client has unique identification number
* MS- Off Ver: Excel 2007

Regards,
Arif

Arif,

Welcome to the forum!
Unfortunately, your question is really vague.
To best describe or illustrate your problem you would be better off attaching a dummy workbook, the workbook should contain the same structure and some dummy data of the same type as the type you have in your real workbook - so, if a cell contains numbers & letters in this format abc-123 then that should be reflected in the dummy workbook.

If needed supply a before and after sheet in the workbook so the person helping you can see what you are trying to achieve.
To attach a file, click the "Go Advanced" button and then click the paperclip icon to open the Manage Attachments dialog.

In D4
=SUMPRODUCT((Data!$F$2:$F$32=$C4)/COUNTIF(Data!$C$2:$C$32,Data!$C$2:$C$32&""))

In E4
=COUNTIF(Data!$F$2:$F$32,$C4)

Copy down