"Select Count(Field1) Where Field1 Is Null" should return the number of records that have a Null value for that field, regardless ofthe ANSI Nulls setting.

The problem is with the ANSI definition of COUNT() and other aggregate functions.  COUNT(column_name) by definition counts all the rows that match your WHERE clause, and then eliminates all NULLs.  COUNT(*), on the other hand, does not eliminate NULLs.

Try this:

SELECT COUNT(*) WHERE Column1 IS NULL