=SUMPRODUCT(--(LEFT(Rawdata!H2:H851,4)="Janu"),--(Rawdata!J2:J851=""))

The above is my current formula..

What that is doing is asking the rawdata sheet to count how many assets are
due for refresh in january, but have a blank location field..

What I want it to do now is to ALSO check to see if colum B37 (completed
refresh's) has a number in it, and if it does, remove it from the total
number that the formula originally gets..

So if there are 25 assets due for refersh in january without location dates,
but I've marked 5 of those assets as been completed (which is what the b37
colum reports), then remove that number from the 25 to give me the total of
20..?

Much appriciated!.. I bit buggered on this one.

Regards,

Jeffrey