In a helper column put this and copy down............

=IF(AND(B13,J1<1),1,"")

Then, sum the helper column, or count the 1's whichever you
prefer..........

Vaya con Dios,
Chuck, CABGx3




"Jones" wrote in message
...
I need to count the number of entries in column B only if column J does
not
equal "1" AND column B is 3.

Not looking for a "sum" or to "multiply", I simply need a count of the
number of entries in column B that match these two criteria.

I have tried combining functions through IF and COUNTIF, but have not been
successful. Any ideas? Thanks :)