firstaly take string in any variable. then index with start(')
and end(');then u got the full string length. after that u
substring one character and add (:1) and so on to reach the
last character..

and finally u get result.

bye

Private Sub Form_Load()
Dim Str As String
Str = "Bhaskar"
Fetch Str
End Sub

Public Sub Fetch(Str As String)
Dim StrNew As String
StrVal1 = Str: StrNew = Str
While StrNew <> ""
    StrNew = Replace(Str, Mid(Str, 1, 1), "")
    Debug.Print Mid(Str, 1, 1) & Len(Str) - Len(StrNew)
    Str = StrNew
Wend
End Sub

In SQL Server 2005 New query window for any database.

declare @char as charchar(20)
set @char='bhaskar'

declare @i as int
declare @cnt as int

set @i=1
set @cnt=1

Create table #temp (charval varchar(4) )

while (@i < len(@char) )
begin 
 set @cnt = @cnt + (select count(1) from #temp where 
substring(charval,1,1) = substring(@char,@i,1))

	if (@cnt>1)
	begin
		update #temp set charval = (substring
(@char,@i,1)+':'+ Convert(varchar(20),@cnt) ) where 
substring(charval,1,1) = substring(@char,@i,1)
	end
	else
	begin
		Insert into #temp values (substring
(@char,@i,1)+':'+ Convert(varchar(20),@cnt) )
	end

	print @i
	set @i = @i+1

	set @cnt=1
end

select * from #temp

=======================
You will get result as required.

In SQL Server 2005 New query window for any database.

declare @CharVal varchar(100),@i int
declare @temp table (CharVal varchar(10))

set @a='Bhaskar'

set @i=1
while (@i<=len(@a))
begin

  insert into @temp values (substring(@a,@i,1))

set @i=@i +1

end 

select CharVal, count(*) from @temp group by CharVal

the good away to count is convert it to a arry and the 
count the array element.. you can do as you like with array.