count problem

I am trying to setup a spread*** where data will be imported in from
another package into a *** within the spread*** on a monthly basis. On
another *** I am trying to setup various formula that will analyse this
data automatically. Normally i would use Access but other people within the
company do not understand Access. The issue:-

I can't get the count function or any derivative to do what i want. Example
of problem below.
A b c d e
120873 50183368 6 blank REL NMAT PRC SETC
120873 50183299 4 blank CLSD PRT NMAT PRC
122873 50185108 3 blank PCNF NMAT PRC SETC
122873 50178522 3 HUDS002277 TECO PCNF PRT NMAT
122873 50147658 5 HUDS003115 REL NMAT PRC SETC

I want to total the no of records in column A but deduct those records in
column d where a record is found with a hud prefix

--
Regards vipa
.