Yes, it worked for me, but it's really not a very clever way of doing things, I've just got a 'thing' for overly-complicated formula.
The way I'd actually do something like this is, again assuming your data is in sheet 1, column A:
I've put this code in a workbook (attached). To use:
1. Open the attached workbook.
2. Open your data sheet with your list of items
3. Press Ctrl-u to run the macro
The macro will create a new workbook, sheet 1 of which will contain your list of unique items, with a count next to each.
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