I apologize for the late response, posted my question at the end of the day on Friday.

I posed my question incorrectly (was a long day and I apologize),

I meant to count unique values among duplicates in column B as long as the corresponding data in Column C does NOT have the text "Completed".

Either way I tried all of your formulas suggested with the modification of "<>*Completed*" but I get errors.

This formula I did not structure correctly, so I am missing something:

=SUMPRODUCT(('Manual Log'!C3:C100000,"<>*Completed*")*(MATCH('Manual Log'!$B$3:$B$100000,'Manual Log'!$B$3:$B$100000,0)=ROW('Manual Log'!$B$3:$B$100000)-2))

This formula I get a "function isn't valid error" probably due to my version like Peter suggested:

=COUNT(UNIQUE(FILTER('Manual Log'!B3:B100000,'Manual Log'!C3:C100000,"<>*Completed*")))

and last I get the #VALUE error with the one below:

{=SUM(SIGN(FREQUENCY(IF('Manual Log'!C3:C100000,"<>*Completed*",'Manual Log'!B3:B100000),'Manual Log'!B3:B100000)))}

Peter_SSs, I apologize, I did not know I could put my version of excel in the profile/didn't notice that section. I am using version 2019 and have updated my profile.

I cannot use XL2BB as my computer is a work computer and has security locks implemented by our IT department that will not allow me to install any add on's.

I hope screen shots are ok with everyone, I apologize for any inconvenience and appreciate all of your help