Another way to write it:
=SUMPRODUCT(--(A1:A40), --(B1:B40))

but pinmaster's is shorter and both give the same result.

"Afsha" wrote:

I have two coulumns with values. i want to count number of records which are
more than 0 in both columns. E.g:
Column A Coulumn B
0 0
5 6
0 1
3 2

Therefore I want the answer to come back as 2 as two rows have both columns
with a value of more than 0.

thanks
Afsha