C,

=SUMPRODUCT((Gift=1)*(PerPay<0)*Children)

HTH,
Bernie
MS Excel MVP


"C.Pflugrath" wrote in message
...
Attempted to embed a sumif into a sumif. Formula
=sumif(Gift,1,sumif(PerPay,"<0",Children)) returns message "The formula you
types contains an error."

Need to sum the range "Children" based on criteria in both the "Gift" and
"PerPay" colums. Suggentions? Alternatives?

. . . Cheers & Thank You
C.Pflugrath