=SUMIF(INDIRECT(A1&R866&":"&A1&A2&"867),"S2",INDIR ECT
(A2&R866&":"&A2&R867))

A1=Q, A2=R

--

HTH

RP

wrote in message
...
=SUMIF(INDIRECT("Q"&R866&":Q"&R867),"S2",INDIRECT
("R"&R866&":R"&R867))

How do I make the "Q" and the "R" cell refences or
varabiles?