=SUMPRODUCT((A:A="car")*(B:B10)*(B:B<40))

HTH
--
AP

"Tufail" a écrit dans le message de news:
...
hi , again please someone tell me about follow formula.
i want to count if c/A has car and c/B has# 10 & <40
--A--- --B--
Car 11
Book 20
Appel 40
Car 30

thanks in advance.
tufail