try
=SUMPRODUCT((K7:K8={"hat","coat"})*1)

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Don Guillett
SalesAid Software

"zubee" wrote in message
...
Hi all,
I'm looking for the correct formula for this expression.

=COUNTIF((Your_Range,"hat and coat") or COUNTIF(Your_Range,"hat")) and
(range,"New York")

The first two criteria are possible selections and the third is a must in
order to count the record as 1

My question is what would be the logical expression(formula) to show this.
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Cheers