Hello, I am looking to create a function that returns the number of unique entries based on two criteria. This works out nicely so far:

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The problem is that the above doesn't work when I try to do criteria like "<="&7.

I tried to make modifications, but my modifications don't seems to work with criteria involving >= and >, while it works for criteria involving < and <=.

Here is a snippet of the modification
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An example of what I'd like to enter as my formula is
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Can anyone give some insight to why the second code fails for ">" and ">="? I didn't make any of this code from scratch, I took it from threads I can no longer find and from ozgrid.com/VBA.

Thanks!