=sumif(A2:A20="Income"),B2:B20)+sumif(A2:A20="Inco me"),C2:C20)

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HTH

RP
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"nc" wrote in message
...
EENF EPDA EKHC GGEN
Expenditure 1 2 3 4
Income 2 2 2 6
Capital additions 5 2 4 5
Income 7 8 9 5
Capital additions 10 11 12 11

How can I total the more than one column if the criteria is "Income"?