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To nest a LEFT function within a SUMIF function, follow these steps:

Start by typing the SUMIF function in the cell where you want the result to appear. The syntax for the SUMIF function is:
Code:
```
=SUMIF(range, criteria, [sum_range])
```
In the range argument, enter the range of cells that you want to evaluate based on the criteria. For example, if you want to sum the values in column B based on the values in column A, you would enter "A:A" as the range.
In the criteria argument, enter the criteria that you want to use to determine which cells to include in the sum. For example, if you want to sum the values in column B where the first three characters in column A are "ABC", you would enter "ABC*" as the criteria.
Finally, in the sum_range argument, enter the range of cells that you want to sum. For example, if you want to sum the values in column B, you would enter "B:B" as the sum_range.
To nest the LEFT function within the SUMIF function, replace the criteria argument with the LEFT function. The syntax for the LEFT function is:
Code:
```
=LEFT(text, [num_chars])
```
In the text argument, enter the cell reference or text string that you want to extract the left characters from. For example, if you want to extract the first three characters from cell A2, you would enter "A2" as the text argument.
In the num_chars argument, enter the number of characters that you want to extract. For example, if you want to extract the first three characters, you would enter "3" as the num_chars argument.
Your final formula should look something like this:
Code:
```
=SUMIF(A:A,LEFT(A2,3),B:B)
```
This formula will sum the values in column B where the first three characters in column A are the same as the first three characters in cell A2.