Next the number of RBCs, WBCs, epithelial cells, parasites, and fat will be counted.

1. Move to the center of the coverslip and examine 10 fields under high power (40x) brightfield. Use phase-contrast as needed.
2. Determine the average number of each element found and record the findings as number per high power field (#/HPF).
3. An abundance of any one element may be recorded as >100/HPF when 1/4 field is counted and the total field is estimated to be greater than 200/HPF.