One way
=SUMPRODUCT(--(Gift=1),--(PerPay<0),Children)
This assumes the ranges are of equal size.

--
Regards

Roger Govier


"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