Thanks for the answer. I accept that this is not a 'real world' example, I wanted to try and make things clearer by putting villain on a hand not a range and not stating bet/pot size etc etc.

Thanks for the book refference I'll give that a go.

In principle I was just curious to understand if I should factor in villains out or not when making my decision based on my outs, pot size, implied odds etc.

I know when there is a card that may give villain a better hand as well as me I discount it as an out. So for example if I'm counting outs to a flush then I remove any that would pair the board as this might make villain a house. (if you see what I mean). I didn't know what to do about the cards that are not my outs but do improve villain.