=SUMPRODUCT(--(LEFT(A1:A10)<"X"),--(RIGHT(A1:A10)="O"))

or had a integer greater than some amount.

You'll need to post some examples so we can see what you mean.

Biff

"jshuatree" wrote
in message ...

That helps but I should have also mentioned that my next step would be
to count those entries whose first letter was not X but also included
some other variable ie. ended with an O or had a integer greater than
some amount.
I don't think this simple method will allow me to do this. As long as
I can figure out how to get the nested function to work properly I can
manage the rest.


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