I noticed that you updated your post as requested... but you should somehow notify either with an added post or PM....because we are following many threads and yours might get missed otherwise..
See attached for a sample.
In the data1 sheet I added a helper column with formula:
copied down.
This counts the unique items for each code.
then formula in Working sheet, B2 is:
copied down and across as far as you think you need.
Can you also clarify what you mean by:
is it possible with Vlookup ans can it be done covering sheets data1 to 7
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