The additional condition calls for a different function...

=SUMPRODUCT(--(BE2:BE118=$AW122),--(BE2:BE118<=$AW123),--($K2:$K1180),$K2:$K118)

Note that this type of formulas does not admit whole column refereces
like K:K.

Lee wrote:
Thanks for the help with my last post.

Im using the following formula to sum column K when the corresponding
number in column BE is between + - 50. AW122 houses -50 and AW123 50.

=SUMIF(BE2:BE118,"="&$AW122,$K2:$K118)-SUMIF(BE2:BE118,""&$AW123,$K2:$K118)

Now Id like to determine the sum for only the positive values in column K.
If the number in column K is greater than 0 and a corresponding number in
column BE is between + - 50, sum the number in column K. The sum in the
example below would be 1

K BE
-0.2 45
1 -43
0.3 54

Thanks for your help.