Hi,
Please find below paste..it will works...
TYPES : BEGIN OF cust,
custno TYPE i,
cust_it TYPE string,
END OF cust.
DATA : it TYPE TABLE OF cust,
wa TYPE cust.
DATA : count TYPE i VALUE 0.
wa-custno = '1'.wa-cust_it = 'm,b'.APPEND wa TO it.CLEAR wa.
wa-custno = '2'.wa-cust_it = 'm,b,g'.APPEND wa TO it.CLEAR wa.
wa-custno = '3'.wa-cust_it = 'g'.APPEND wa TO it.CLEAR wa.
wa-custno = '4'.wa-cust_it = 'tp,b'.APPEND wa TO it.CLEAR wa.
wa-custno = '5'.wa-cust_it = 'tp,b,m'.APPEND wa TO it.CLEAR wa.
wa-custno = '6'.wa-cust_it = 'n,k,l'.APPEND wa TO it.CLEAR wa.
wa-custno = '7'.wa-cust_it = 'm,b'.APPEND wa TO it.CLEAR wa.
wa-custno = '8'.wa-cust_it = 'b,m,tp'.APPEND wa TO it.CLEAR wa.
wa-custno = '9'.wa-cust_it = 'b'.APPEND wa TO it.CLEAR wa.
wa-custno = '10'.wa-cust_it = 'g'.APPEND wa TO it.CLEAR wa.
LOOP AT it INTO wa.
SEARCH wa-cust_it FOR 'M'.
IF sy-subrc = 0.
SEARCH wa-cust_it FOR 'B'.
IF sy-subrc = 0.
count = count + 1.
WRITE : / wa-custno.
ENDIF.
ENDIF.
ENDLOOP.
Rgds,
Vijay SR
WRITE : / 'Count', count.