How to count distinct records

Try this one. The "trick" is to have a subquery first to get all the distinct combinations of user and client IDs and then do the grouping per user:

SELECT
    user_id
  , COUNT(*) AS count_distinct_clients
FROM
    ( SELECT DISTINCT
          user_id, 
          client_id
      FROM tbl_sActivity
    ) AS tmp
GROUP BY
    user_id ;