Your description of your requirement is confusing. It is assumed that
"Warnings issued" and "Data" are names of worksheets. By both being true, it
is assumed that you mean when A2 = "520" and G2 = "VERBL" the count would be
1, then if A3 and G3 had the same conditions the count would be 2, etc. but
if A2 = "520" and G2 = other then that would not count. Now, where are the
companies located?
and, Where do you wand the result listed in "Data"? Sheet layouts help a
lot when trying to write code or develop formulae.

"trward79" wrote:

I need help with counting items with two variables that have to be true to be
counted.

I need the code to check 'Warnings issued'!A:A where Axx='520' and check
'Warnings issued'!G:G where Gxx='VERBL' and if these are both true to count
and return the result in 'Data'!Cxx where 'Data'!Axx='520' and then do
entries for the rest of the companies in the same order.

* xx is a holder for the cell number.