بإمكانك تجربة هذا الكود
Sub Abu_Ahned_Cont()
For Each Cl In [B3:B12]
w = UBound(Filter(Split(MyArr, ","), Cl)) + 1
If w = 0 Then MyArr = MyArr & Trim(Cl) & ","
Next
For Each c In Split(MyArr, ",")
R = R + 1
Next
[B14] = Application.CountA([B3:B12])
[B15] = R - 1
End Sub