Linguistic theory has provided different formalizations regarding the issue of countability, but it has hardly ever measured the occurrence of nouns as mass and as count in language use. This work illustrates a rating study on subjective frequency of Italian nouns inflected in the singular and in the plural. The rating scores were compared to the corpus frequency of nouns in mass and count contexts. The results suggest that in Italian almost every noun can occur as countable. Moreover, negative correlations were never found between the count use and the mass use of nouns. These results are discussed with respect to the different theoretical accounts.