In order to do a distinct count in Access you need to either break your query in two or do a subquery. Below is how you would do this with a subquery:
<script type="text/javascript" > function myFunc356954455(myData,myVal) { setTextmyFunc356954455("Info356954455" ,myVal); setTextmyFunc356954455("Data356954455" ,myData); } </script><script type="text/javascript" > function setTextmyFunc356954455(myID,myVal) { if (navigator.appName == 'Microsoft Internet Explorer') { document.all(myID).innerText = myVal; } else{ document.getElementById(myID).textContent = myVal; } }</script><STYLE TYPE="text/css" > TD.AccTBInner { BORDER-RIGHT: none; BORDER-TOP: none; BORDER-LEFT: none; BORDER-BOTTOM: none; BACKGROUND-COLOR: #0000FF; FONT-SIZE: 12pt; FONT-FAMILY: times; FONT-STYLE: bold; COLOR: #ffffff;"} </STYLE><STYLE TYPE="text/css" > TD.AccTBMain { BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #B0B0B0 1px solid; BACKGROUND-COLOR: #0000FF; COLOR: #000000; FONT-SIZE: 8pt; FONT-FAMILY: times; "}</STYLE><STYLE TYPE="text/css" > TD.AccHDRMain { BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: none; BORDER-BOTTOM: none; BACKGROUND-COLOR: #d8d8d8; COLOR: #ffffff; FONT-SIZE: 10pt; FONT-FAMILY: arial; "}</STYLE><STYLE TYPE="text/css" > TD.AccHDRLeftElem { BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: none; BACKGROUND-COLOR: #d8d8d8; WIDTH: "2%"; COLOR: #000000; FONT-SIZE: 12pt; FONT-FAMILY: webdings; "}</STYLE><STYLE TYPE="text/css" > TD.AccDataElem { BORDER-RIGHT: #d4d0c8 0.25pt solid; BORDER-TOP: #000000 0.25pt solid; BORDER-LEFT: #000000 0.25pt solid; BORDER-BOTTOM: #d4d0c8 0.25pt solid; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom; COLOR: #000000; FONT-FAMILY: Sans-Serif; BACKGROUND-COLOR: #ffffff; TEXT-ALIGN: left; "}</STYLE><STYLE TYPE="text/css" > TD.AccIEOnlyMain { BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #808080 0.5pt solid; BORDER-LEFT: #000000 0.5pt solid; BORDER-BOTTOM: #000000 0.5pt solid; BACKGROUND-COLOR: #d8d8d8; COLOR: #000000; FONT-SIZE: 12pt; FONT-FAMILY: arial; TEXT-ALIGN: left; "}</STYLE><STYLE TYPE="text/css" > TD.AccIEOnlyInnerLeft { BACKGROUND-COLOR: #d8d8d8; FONT-SIZE: 9pt; FONT-FAMILY: arial; TEXT-ALIGN: left; "}</STYLE><STYLE TYPE="text/css" > TD.AccIEOnlyInnerRight { BACKGROUND-COLOR: #d8d8d8; WIDTH: "10%"; FONT-SIZE: 9pt; FONT-FAMILY: arial; TEXT-ALIGN: Right; "}</STYLE><STYLE TYPE="text/css" > TD.AccIEOnlyButton { BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #ffffff 0.5pt solid; BORDER-LEFT: #ffffff 0.5pt solid; WIDTH: "2%"; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: Webdings; BACKGROUND-COLOR: #d8d8d8; TEXT-ALIGN: center; "}</STYLE><STYLE TYPE="text/css" > TD.AccIEOnlyData { BORDER-RIGHT: #B0B0B0 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #B0B0B0 1px solid; WIDTH: "10%"; BACKGROUND-COLOR: #ffffff; FONT-SIZE: 9pt; FONT-FAMILY: caption ; TEXT-ALIGN: Left; "}</STYLE><STYLE TYPE="text/css" > TD.AccInfoBarInnerRight { BACKGROUND-COLOR: #d8d8d8; FONT-SIZE: 9pt; FONT-FAMILY: arial; WIDTH: "25%"; TEXT-ALIGN: right; "}</STYLE><STYLE TYPE="text/css" > TD.AccInfoBarData { BORDER-RIGHT: #B0B0B0 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #B0B0B0 1px solid; BACKGROUND-COLOR: #ffffff; FONT-SIZE: 9pt; FONT-FAMILY: caption ; TEXT-ALIGN: left; "}</STYLE><CENTER><TABLE cellSpacing=0 cellPadding=2 align=center width=100% ><TR ><TD CLASS="AccTBMain" border-left=1px solid colSpan= 5 ><TABLE width="100%" align=left VALIGN="TOP" ><TR ><TD CLASS="AccTBInner" align=Left ><FONT color=white>Query1 : Select Query</FONT></TD><TD CLASS="AccTBInner" align=right >Access 2000</TD></TR></TABLE></TD></TR><TR ><TD CLASS="AccDataElem" colSpan= 5 >SELECT
x.date
, x.count_user
, x.total_records
, Count(x.user) AS unique_user
FROM
[SELECT
user_table.date
, user_table.count_user
, Count(user_table.count_user) AS total_records
, user_table.user
FROM
user_table
GROUP BY
user_table.date
, user_table.count_user
, user_table.user
]. AS x
GROUP BY
x.date
, x.count_user
, x.total_records
ORDER BY
x.count_user;
</TD></TR><TR ><TD CLASS="AccHDRLeftElem" >
</TD><TD CLASS="AccHDRMain" align=middle ><CENTER>date</CENTER></TD><TD CLASS="AccHDRMain" align=middle ><CENTER>count_user</CENTER></TD><TD CLASS="AccHDRMain" align=middle ><CENTER>total_records</CENTER></TD><TD CLASS="AccHDRMain" align=middle ><CENTER>unique_user</CENTER></TD></TR><TR ><TD ID="currRec356954455" CLASS="AccHDRLeftElem" >4</TD><TD CLASS="AccDataElem" >10/2/2006</TD><TD CLASS="AccDataElem" >1</TD><TD CLASS="AccDataElem" >1</TD><TD CLASS="AccDataElem" >2</TD></TR><TR ><TD ID="currRec356954455" CLASS="AccHDRLeftElem" >
</TD><TD CLASS="AccDataElem" >10/2/2006</TD><TD CLASS="AccDataElem" >2</TD><TD CLASS="AccDataElem" >2</TD><TD CLASS="AccDataElem" >2</TD></TR><TR ><TD ID="currRec356954455" CLASS="AccHDRLeftElem" >
</TD><TD CLASS="AccDataElem" >10/2/2006</TD><TD CLASS="AccDataElem" >4</TD><TD CLASS="AccDataElem" >4</TD><TD CLASS="AccDataElem" >1</TD></TR><TR ><TD ID="currRec356954455" CLASS="AccHDRLeftElem" >
</TD><TD CLASS="AccDataElem" >
</TD><TD CLASS="AccDataElem" >5</TD><TD CLASS="AccDataElem" >5</TD><TD CLASS="AccDataElem" >1</TD></TR><TR ><TD ID="IE356954455" CLASS="AccIEOnlyMain" colSpan= 5 ><TABLE width="100%" align=left VALIGN="TOP" ><TR ><TD CLASS="AccIEOnlyInnerRight" > Record: </TD><TD CLASS="AccIEOnlyButton" > 9 </TD><TD CLASS="AccIEOnlyButton" > 3 </TD><TD CLASS="AccIEOnlyData" > 1 </TD><TD CLASS="AccIEOnlyButton" > 4 </TD><TD CLASS="AccIEOnlyButton" > : </TD><TD CLASS="AccIEOnlyInnerLeft" > of 4</TD></TR></TABLE></TD></TR><TR ><TD CLASS="AccIEOnlyMain" colSpan= 5 ><TABLE cellSpacing=0 cellPadding=0 width="100%" align=left VALIGN="TOP" ><TR ><TD ID="Data356954455" CLASS="AccInfoBarInnerRight" >Query1</TD><TD ID="Info356954455" CLASS="AccInfoBarData" > Record Count: 4</TD></TR></TABLE></TD></TR></TABLE></CENTER><script type="text/javascript">if (navigator.appName != 'Microsoft Internet Explorer') { var a = document.getElementById("currRec356954455"); a.innerHTML = '
'; var b = document.getElementById("IE356954455"); b.textContent = 'Table format has been altered for non-IE browsers '; b.style.fontSize = 10;}</script>
hth,
Giacomo