The answer to your response is that it counts all the cells that are <24 in
column c (third coloumn)


I have this section repeated for 100 locations in the same sheet. What i
need to to count the cell in the third column that is in the row that
contains Total telephone port when it is less than 24. This particular
location has 300.

Total Telephone Ports 288 300
High End Telephones 75 75
Standard Telephones 143 155
Low End Telephones 25 25
Receptionist Telephones 20 20
Fax Ports 25 30