Your formula is somewhat strange! What is easiest is to use the
sumproduct function
=SUMPRODUCT(($A$4:$A$300=72)*($W$4:$W$300="Yes"))

Should work. When the condition proves to be true it returns a true
else a false

so when both conditions are true their product (true*true)=1
when only one condition is true (true*false)=0
when non conditions are true (false*false)=0

the sum of these products (as they are all 1) is the same as a count

regards

Dav


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