Hi
Try in C4:
=SUM(IF(LEFT($B$2:$J$2,1)=B4,0+SUBSTITUTE($B$2:$J$2,B4,"")))
This is an array formula, you have to confirm it with CTRL-SHIFT-ENTER
Copy down
<table border="1" cellpadding="1" style="background:#FFF; border-collapse:collapse;border-width:2px;border-color:#CCCCCC;font-family:Arial,Arial; font-size:10pt" ><tr><th style="border-width:1px;border-color:#888888;background:#9CF " > </th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >A</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >B</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >C</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >D</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >E</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >F</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >G</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >H</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >I</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >J</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >K</th></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>1</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>2</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">+</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">+</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">-</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">F8</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">F8</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">F12</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">+</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">-</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:center;border-width: 1px;border-color:#888888; ">B8</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>3</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>4</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">F</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">28</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>5</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">B</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">8</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>6</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td colspan=12 style="background:#9CF; padding-left:1em" > [Book1]Sheet2</td></tr></table>