Abstract: A pharmaceutical tablet and capsule counter comprises an open box having a slotted plate mounted above and parallel to the bottom of the box, a movable partition disposed between the slotted plate and the bottom of the box to divide the interior into two regions of selectable size, and a movable counting plate disposed on the upper surface of the slotted plate. An array of openings of desired shape and size in the movable counting plate are positioned so pharmaceutical tablets or capsules may be distributed across the surface of the counting plate. Repositioning of the counting plate with respect to the underlying slotted plate allows tablets or capsules to pass through the slots in the slotted plate and collect in the two regions of the base compartments. The items in one compartment may be returned to a stock supply while those in the other are dispensed to a customer.