There's no formula that I know of. The problem with the whole idea of a

formula is that it would have to be an array formula; with an array formula

you have to already know how many items there are that meet your criteria, in

order to select the correct number of cells when entering it.

Here's a VBA sub that will list the unique items that occur with a frequency

greater than or equal to what you specify in the input box. That list is

written in the first cell to the right of your data. The macro doesn't check

whether you already have data there; if you do, it will be overwritten. If you

specify, say 100, for the minimum frequency and there are no qualifying items,

the result is "No items"

Option Explicit

Sub GetItems()

Dim n As Long

Dim Rsp As String

Rsp = InputBox("Enter minimum number of occurrences.")

If Rsp <> "" And IsNumeric(Rsp) Then

n = CLng(Rsp)

If n > 0 Then

GetItems_ Selection, n

End If

End If

End Sub

Private Sub GetItems_(aRange As Range, MinOccurrences As Long)

Dim C As Long

Dim i As Long

Dim Keep As Boolean

Dim n As Long

Dim R As Long

Dim V As Variant

Dim X() As Variant

Dim y As Variant

ReDim X(1 To aRange.Cells.Count)

V = aRange.Value

For R = 1 To UBound(V, 1)

For C = 1 To UBound(V, 2)

y = V(R, C)

Keep = False

If MinOccurrences > 1 Then

Keep = (Application.CountIf(aRange, y) >= MinOccurrences)

Else

Keep = True

End If

If Keep Then

If IsError(Application.Match(y, X, 0)) Then

n = n + 1

X(n) = y

End If

End If

Next C

Next R

If n = 0 Then

n = 1

X(n) = "No items"

End If

aRange.Offset(0, aRange.Columns.Count).Resize(1, n).Value = X

End Sub