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Alan
 
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Default another thought on COUNTIF 2 VARIABLES ??

Thanks for your help gents .. very much appreciated

Perhaps I am now getting ahead of myself, but If I wished to search this
spreadsheet and return all 3 digit reference numbers to another master
worksheet when column B was 1 or more ... is there a simple function to do
this or am I looking for a vb solution

once again many thanks for your assistance and paitence

Alan