=SUMPRODUCT(--(B1:B4="match"),(C1:C4>=10))
Mangesh
"NLithgow" <NLithgow@discussions.microsoft.com> wrote in message
news:9211E230-7346-4047-B55F-26750704CE05@microsoft.com...
> Trying to count number of occurences when cost centre is matched and
variable
> is greater than a certain amount for an entire list
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