=SUMPRODUCT(SUBTOTAL(109,OFFSET(J10,ROW($J$11:$J$3 000)-ROW($J$10),,1)),--($J$11:$C$3000<0))

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HTH

Bob

(there's no email, no snail mail, but somewhere should be gmail in my addy)

"Tufail" wrote in message
...
hello,
how can i get less than 0 value in subtotal, now i am trying with follow:
=SUBTOTAL(109,$J$11:$J$3000,"<0")
but it's not working.
thanks