I'm assuming that Brett's solution works for you, but here are some other ways to count: DECLARE @Foo TABLE (Fach1 CHAR(1), Fach2 CHAR(1), Fach3 CHAR(1))INSERT @FooSELECT 'A', 'B', 'C'UNION ALL SELECT 'M', 'D', 'E'UNION ALL SELECT 'G', 'H', 'I'UNION ALL SELECT 'J', 'M', 'K'UNION ALL SELECT 'M', 'M', 'M'UNION ALL SELECT 'N', 'O', 'P'SELECT SUM(CASE WHEN 'M' IN (Fach1,Fach2,Fach3) THEN 1 ELSE 0 END) AS RowWiseSum, SUM(CASE WHEN Fach1 = 'M' THEN 1 ELSE 0 END + CASE WHEN Fach2 = 'M' THEN 1 ELSE 0 END + CASE WHEN Fach3 = 'M' THEN 1 ELSE 0 END ) AS ColumnWiseSum FROM @Foo