Sub Countif_Example2()

  Dim ValuesRange As Range
  Dim ResultCell As Variant
  Dim CriteriaValue As Range

  Set ValuesRange = Range("A1:A10")
  Set CriteriaValue = Range("C3:L3")

  ResultCell = WorksheetFunction.CountIf(ValuesRange, CriteriaValue)
ResultCell=sumproduct(ResultCell)
 
End Sub

Dim CheckCell As Cell
Dim CriteriaCell As Cell
Dim rowCounter As Integer
Dim TotalCount As Integer

TotalCount = 0
For each CheckCell in Range(“A1:A10”)
    For each CriteriaCell in Range(“C3:L3”)
      If CheckCell.Value = CriteriaCell.Value Then
         TotalCount = TotalCount + 1
         Exit For
      End If
    Next CriteriaCell
Next CheckCell

Sub Countif_Example2()

    Dim ValuesRange As Range
    Dim ResultCell As Integer
    Dim CriteriaValue As Range
    Dim Cell As Range
    
    Set ValuesRange = Range("A1:A10")
    Set CriteriaValue = Range("C3:L3")
    
    For Each Cell In CriteriaValue.Cells
        ResultCell = ResultCell + WorksheetFunction.CountIf(ValuesRange, Cell.Value)
    Next Cell
    
    MsgBox ResultCell
    
End Sub