user: ### NOW ANSWER:
Question: How many polls show different percentages for Tom Emmer and 38% for Matt Entenza?
Columns: ['Poll source', 'Dates administered', 'Tom Emmer (R)', 'Matt Entenza (DFL)', 'Tom Horner (I)', 'Undecided', 'Sampling error']
Types: ['text', 'text', 'text', 'text', 'text', 'text', 'text']
Sample row: ['Survey USA', 'August 2-4, 2010', '33%', '38%', '12%', '17%', '2.7%']
SQL:

assistant: SELECT COUNT("Tom Emmer (R)") FROM "Table" WHERE "Matt Entenza (DFL)" = '38%';