=SUMPRODUCT(--(B2:B100=4016),--(C2:C100=100))

--

HTH

RP
(remove nothere from the email address if mailing direct)


"Charles" <Charles@discussions.microsoft.com> wrote in message
news:EC3C74A7-BAB7-4F98-853B-F495C12B33F8@microsoft.com...
> I am working to count items in a spreed sheet that has several fields on

it.
> I want to count how many items have an item number of "4016" and a price

of
> "100". Both fields must equal true for it to count them.
>
> Thank you,
>
> Charles