Try this:

=SUMPRODUCT(--(C1:C10=E1),--(B1:B10<""))
--
HTH,

RD

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"Jim" wrote in message
...
In cell E1 I will type in Yes or No.

In D1 I would like to count the number of cells that have data in B1:B10,
but only when the Yes or No that is listed in C1:C10 is matched

Thanks for the help