=SUMPRODUCT(--(A1:A3="paid"),--(B1:B3<14))

--

HTH

RP

"rp" wrote in message
...
range a1:a3 contains paid, paid, paid, outs, denied respectively
range b1:b3 contains 12, 15, 10, 3, 4

i want to count if it is paid and less than 14. so the result of my
countif
should be 2. that is row 1 and 3. how will i do that?

--
rp