This should do it for you:
Sub Count1()
Dim lRow As Long, i As Long, j As Long
Dim C As Range, Lst As Range
lRow = ActiveSheet.Cells(Rows.count, "A").End(xlUp).Row
Set Lst = Range("A1:A" & lRow)
For Each C In Lst
If C.Value = "" Then GoTo skip
C.Offset(0, 1).Value = 1
If C.Row = 1 Then GoTo skip
If C.Value = C.Offset(-1, 0).Value Then
C.Offset(0, 1).Value = C.Offset(-1, 1).Value + 1
End If
skip:
Next C
End Sub
Sub Count2()
Dim lRow As Long, i As Long, j As Long
Dim C As Range, Lst As Range
lRow = ActiveSheet.Cells(Rows.count, "A").End(xlUp).Row
Set Lst = Range("A1:A" & lRow)
For Each C In Lst
If C.Value = "" Then GoTo skip
C.Offset(0, 1).Value = 1
If C.Row = 1 Then GoTo skip
If C.Value = C.Offset(-1, 0).Value Then
C.Offset(0, 1).Value = C.Offset(-1, 1).Value + 1
End If
skip:
Next C
End Sub
HTH,
Ryan---