Manual cell counts are performed using a hemocytometer, or counting chamber, and manual dilutions are made with calibrated, automated pipettes and diluents (commercially available or laboratory prepared). The principle for the performance of cell counts is essentially the same for white blood cells (WBCs), red blood cells (RBCs), and platelets; only the dilution, diluting fluid, and area counted vary. A diluted specimen is loaded onto a hemocytometer and the cellular elements are identified and counted microscopically and reported as a number of cells per Liter. Hemacytometer, VCF, DCF, Volume correction Factor, Acceptable Difference, Chamber