Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_20032301_3 ( tom_emmer__r_ VARCHAR, matt_entenza__dfl_ VARCHAR )

### Question ###
How many polls show different percentages for Tom Emmer and 38% for Matt Entenza?

### Accurate SQL ###

SELECT COUNT(tom_emmer__r_) FROM table_20032301_3 WHERE matt_entenza__dfl_ = "38%"