=SUMPRODUCT(--A1:A10="CAR"),--(B1:B10=10))

The second can be done with two COUNTIFs as it tests the same range

=COUNTIF(A1:A10,"=10")-COUNTIF(A1:A10,"100")

--
HTH

Bob Phillips

(replace somewhere in email address with googlemail if mailing direct)

"Tufail" wrote in message
...
hello,
i want make COUNTIF formula with two Colums detail is as under.

1- ex: =COUNTIF( A1:A10=CAR & B1:B10=50)
2- ex: =COUNTIF(A1:A10 =10 & A1:A10 <=100)

Please help me.
Thanks/Tufail