Are you completing this by using SHIFT+CONTROL+ENTER not just enter?
In the formula bar the formula should display within curly braces
{your-formula}

Why not use SUMPRODUCT (SOMMEPROD en francaise). This is completed with a
simple ENTER

=SOMMEPROD(--($B$2:$B$54=$I74); --($I$2:$I$54=$G$74); K$2:K$54)+J74

For more details on SUMPRODUCT
Bob Phillips
http://www.xldynamic.com/source/xld.SUMPRODUCT.html
J.E McGimpsey
http://mcgimpsey.com/excel/formulae/doubleneg.html
best wishes
--
Bernard V Liengme
Microsoft Excel MVP
www.stfx.ca/people/bliengme
remove caps from email

"Pascale" wrote in message
...
Hello,

Happy new year to the team at excel! Please, Keep doing great work with
the
help you are giving us it is much appreciated.

I would like to know why this formula keeps giving me the error (VALEUR)
My
computer is in french!!!

=SOMME(SI($B$2:$B$54=$I74;SI($I$2:$I$54=$G$74;K$2: K$54;0)))+J74

I would like to send you the complete file but I dont know how...

Thank-you!