  We find the rules which count the energy levels of the 3 state
superintegrable chiral Potts model and demonstrate that these rules are
complete. We then derive the complete spectrum of excitations in the
thermodynamic limit in the massive phase and demonstrate the existence of
excitations which do not have a quasi-particle form. The physics of these
excitations is compared with the BCS superconductivity spectrum and the
counting rules are compared with the closely related $S=1$ XXZ spin chain.
