If you post the information on your tables with some sample input data and the output you expect to get, people on the forum would be in a better position to help. See here if you need some help posting: http://weblogs.sqlteam.com/brettk/archive/2005/05/25/5276.aspx
I am guessing you need something like this:SELECT
COUNT(DISTINCT email) AS TotalEmails,
COUNT(DISTINCT CASE WHEN new = 'Y' THEN email END) AS NewEmails,
1.0* COUNT(DISTINCT CASE WHEN new = 'Y' THEN email END)/COUNT(DISTINCT email)
FROM
YourTable