With Reference to JulieD's comment, Given that the ranges are the same
number of rows (but for me, not having the same number of rows gives a
#Value error), does the NAICS_Industry range contain a cell that has an #N\A
error in it (perhaps it is produced with a lookup formula). If so, there's
your huckleberry. In most cases, Errors in the source range get transmitted
to the function and dominate the output.

If that is the case, You could try
=SUMPRODUCT(If(IsError(NAICS_Industry="Electric
Services"),0,(NAICS_Industry="Electric Services))*
(Auditors="PWC"))

--
Regards,
Tom Ogilvy

"john" wrote in message
...
I am trying to use the SUMPRODUCT function but can't
understand why I am getting the #N/A error? This is the
syntax that I am using:

=SUMPRODUCT((NAICS_Industry="Electric Services")*
(Auditors="PWC"))

NAICS_Industry and Auditors are named ranges. They are
both valid because I can do a COUNTIF using both ranges
and it returns the correct value.

What makes this more frustrating is that if I replace the
NAICS_Industry range with a range called SIC_Industry, it
works.

Does anyone have a clue why this would do this?