DK

=SUMPRODUCT((C2:C10="outstanding")*(D2:D10=2003))

The number of rows needs to be the same.

Regards

Trevor


"Dk" wrote in message
oups.com...
Range D2:D10 contains the years 2003 and 2004. In C4:C10 there is a
payment status "Paid" or "Oustanding".
I want to count the instances in C4:C10 where it indicates
"Outstanding" where 2003 is indicated in D4:D10"
Thanks for your assistance
DK