=SUMPRODUCT(--(Sheet1!A1:A100=A1),--(Sheet1!B1:B100=B1),--(Sheet1!C:C00=C1),
Sheet1!D1:D100)

--
HTH

Bob Phillips

(remove nothere from email address if mailing direct)

"vivi" wrote in message
...
Hi there

I am trying to create a report in order to calculate spends per customer
which consists of two work sheets -

The first worksheet has all the sales data as well as the sites and
customer
mixed in the same worksheet

The second sheet need to summarize the data and need to lookup the
merchandised category in column A, customer type in column B and the sites
in
column C all from sheet 1and enter the total value in column D in sheet 2.
I
know I need to use a conditional sum statement for this but not so sure
how
to do it, can any body help me?