Try this:

=SUMPRODUCT((A1:A100="High")*(B1:B100="High"))

--
HTH,

RD

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Please keep all correspondence within the NewsGroup, so all may benefit !
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"shopaholic" wrote in message
...
I have 2 columns of data, one column contains a rating on the level of
importance, and the other a rating of the level of satisfaction.

I need a function that will allow me to count the number of occurences of
a
record where the level of imporance is high and the level of satisfaction
is
high, etc.

So, count only the instances of high satisfaction if the importance is
also
listed as high in the column next to it.