One way

=SUMPRODUCT(--(A2:A200="C"),--(B2:B200="NC"))


Regards,

Peo Sjoblom

"Irv" wrote:

How do I write a formula that counts the number of cells in columns "A" & "B"
that has the letter "C" (in row "A") and "NC" (in row "B")?

For example: Column "A" has a series of C's (Customers) and V's (Vendors)
and column "B" has P (Paid) or NP (Not Paid).