The present invention relates to a bill discriminating and counting apparatus having a function in which two operators can commonly operate the one apparatus. That is, two pairs of a process instruction button for instructing start/stop of a discriminating and counting process and an approval button for approving counting result are provided, two independent storage areas are provided in a storage area in which the counting result is stored, the counting result is stored in the corresponding storage area while each storage area is associated with the pair of the process instruction button and the approval button, and two operators can commonly use the one bill discriminating and counting apparatus by providing occupation switching means for switching an occupation state of the bill discriminating and counting apparatus and occupation state display means for displaying a current-occupation state.