=SUMIF(S!$M$5:$M$181,"Dec 31,
2004",S!$D$5:$D$181)-SUMIF(S!$M$5:$M$181,"Dec 31, 2005",S!$D$5:$D$181)

Similar for CountIf

or

=sumproduct(--(Year(S!$M$5:$M$181)=2005),S!$D$5:$D$181) for sumif
=sumproduct(--(Year(S!$M$5:$M$181)=2005)) for countif
--
Regards,
Tom Ogilvy

"Antonio Atala" wrote in message
...
How do I add to this formula to look only for year 2005


=SUMIF(S!$M$5:$M$181,C20,S!$D$5:$D$181)

=COUNTIF(S!$M$4:$M$1003,C20)