Hi,
I have two seperate data in two seperate columns. say columns are
ABC 123
DEF 456
GHI 789
JKL 012

Now i wish to write a formula that will count the occurance of 123 with
corrosponde to ABC. say for above columns, value would be "1".

i am trying it with COUNTIF, but i am not able to concatenate two COUNTIF's.

Please help

Mukesh