Can anyone help me I am trying to use the nested IF formula to add more than
one criteria prior to counting the number of

instance a value appears in a table.

A B C
2 milk must Com
3 bread maybe Part
4 cheese never None
5 milk maybe Com
6 curry must Part
7 bread must None

So, I am trying to find the number of instances milk appears in the table,
which are "must" and "com". Then I am trying to count the number of instances
milk appears with "maybe" and "com" etc. The result will produce an anaylysis
of the entries for all the types in column A. The variances contained in
column A is small approx 6 types, so will enter the criteria into the results
table like so:

The following table is for results which contain "Com"
Must Maybe Never
Milk 10 5 2
Bread 4 2 1
etc

The following table is for results which contain "Part"
Must Maybe Never
Milk 6 2 1
Bread 3 3 0
etc

I hope this is clear otherwise let me know, and thanks in anticipation.