=SUMPRODUCT(--(A3:A138="GR"),--(I3:I183<0),I3:I183)

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HTH

Bob Phillips

(remove nothere from the email address if mailing direct)

"Gary Keramidas" <GKeramidasATmsn.com wrote in message
...
need to sum a column based on 2 criteria:
this returns zero

=SUM(IF(AND(A3:A183="GR",I3:I183<0),I3:I183))

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Gary