Roger,
Thanks so much for your persistence. It finally paid off. It must have
been the non-breaking spaces. That formula allowed me to get to a working
solution. Thanks so much for your help.

I'd never heard of non-breaking spaces. Is there a reference anywhere you
know of that would provide more info?

Thanks again for you help.
ed

"Roger Govier" wrote:

Hi

there may be non-breaking spaces in the data that is imported.
In another column, enter
=SUBSTITUTE(SUBSTITUTE(C1," ",""),CHAR(160),"")
Try using that as the column of data in your SUMIF() formula

--
Regards
Roger Govier