Try

=SUMPRODUCT(($X$35:$X1974=$AC$17)*($H$35:$H$1974<0 )*($H$35:$H$1974))

Mike

"Ken G" wrote:

=SUMPRODUCT(($X$35:$X1974=$AC$17)*($H$35:$H$1975<0 ),$H$35:$H$1975)

This formula comes up with #VALUE error

What I am trying to do:
Cell AC17 = 2
Col X has a manual input data...say "2"..it looks in col X from row 35 to
1974.. for example..see all the "2" in that row..
looks in Col. H.(same range)..to see if that number is less than 0 (<0)..
if it is ..it takes that number and add to current value..