Any and all help with this would be greatly appreciated! 

I have a spreadsheet with columns that look like this: 

A B C 
Bob 555-1212 $250 
Joe 444-1212 $225 
Bob 555-1212 $250 

I need to get the number of UNIQUE records that are greater than $200. 

The COUNTIF function (i.e. COUNTIF(C1:C3,">200") returns "3" because it 
cannot distinguish between record data. However, since record 1 and 3 are 
identical (let's use the phone as the criteria), I only want it
counted once and have the returned calculation in the cell be "2".

What formula or array can first identify the criterion from Column C
(i.e. >$200) and only count the number of instances when the records
are unique
(based upon a second criteria, i.e. the data from Column B)? 

or in the converse, can first filter through all the phone numbers for
unique entries and then count the number of >$200 records from this
list?

THANKS!!p.s. I am not interested in manually auto-filtering the
results. What I need is a formula (array or function) that will do all
of this for me.

add a columns D = if(c1>200,a1&" "&b1,"")

from there create a pivot table with D


all the different accounts are going to be listed

No, I am purposefully trying to avoid adding another column for this
purpose. I am looking for a formula which will get the count for me
without having to do this.

You can try the following array formula:

=SUM(1/COUNTIF(B1:B3, B1:B3)*(C1:C3>200))

This formula was cobbled together using information available at:

http://www.cpearson.com/excel/duplicat.htm

That ALMOST works. It seems to find the unique records as I need.
However, it also seems to require a specified cell range in the column
(i.e. C1:C3). Since the list of data is always growing, how can I have
it just check the entire C column or at least let me put C1:C1000 to
cover all the anticipated entries. When I tried doing this with your
formula, it gave me a DIV error. Otherwise, it works. WOW!