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Example, Column A contains the data you want to count.
Now in column B put this formula:
=iif(A1 = "",0,1)
Apply all the way down the sheet and then sum at the bottom.
Not the prettiest method by any means but it works and I can't think of a better one right now
As shades pointed out, it can/will depend on what you define as a value, but COUNTA() and COUNTBLANK() functions may also be useful, perhaps with ISNUMBER() ??