Since you said "positive OR negative",
Your "0" should perhaps be "<0",
So try this:

=SUMPRODUCT((Master!$A$2:$A$2000=$B$4)*(Master!$B$ 2:$B$2000=$B52)*(Master!$D
$2:$BW$2000<0))

--
HTH,

RD
==============================================
Please keep all correspondence within the Group, so all may benefit!
==============================================


"HJ" wrote in message
...
I'm trying to write a sumproduct formula that will look up a specific
project
and P&L line item, then count the number of times there is a value in a
certain row. Some cells have no value, some have zeros but I just want to
know the number of times the cell in that row has a positive or negative
value. The columns range from D:BW so the max I could have would be 72.
The
formula I have now is:


SUMPRODUCT((Master!$A$2:$A$2000=$B$4)*(Master!$B$2 :$B$2000=$B52)*(COUNTIF(Ma
ster!$D$2:$BW$2000,"0")))

The countif formula is giving me an answer of 20,100 where I'm looking for
the number 40.

Can anyone help guide me in the right direction?

Thanks much.