=sumproduct(--(a1:a999="Jet"),--(b1:b999="yes"))

Adjust the ranges to match--but you can't use whole columns.

=sumproduct() likes to work with numbers. The -- stuff changes trues and falses
to 1's and 0's.

Bob Phillips explains =sumproduct() in much more detail he
http://www.xldynamic.com/source/xld.SUMPRODUCT.html

And J.E. McGimpsey has some notes at:
http://mcgimpsey.com/excel/formulae/doubleneg.html

Geo wrote:

I have a spreadsheet were I want to get the count if column A is Jet and
Column B is yes. Thanks

--

Dave Peterson