Hi

you've managed to confuse me .. where did PST, LTR and DEH come from

personally, i would create a pivot table, and drag the area codes to the row
section, the account codes to the column section and the total cost to the
data section ...

but if you want a table, then use SUMPRODUCT

-with area code headings in row 34
the formula for B35 is
=SUMPRODUCT(--($A$1:$A$30=B$34),--($B$1:$B$30=$A35),$E$1:$E$30)
fill down and across

Hope this helps
Cheers
JulieD



"andrewo-s" wrote in message
...
Thanks for the suggestion ... I tried SUMPRODUCT ... but I think it's not
what I'm after.

I don't think my previous question was specific enough. By way of
example:
Column A = one of 3 area codes (e.g. "PT", "GR"& "SK")
Column B = one of 5 account codes (e.g. "301", "302"...)
Column C&D = unit cost & quantity per line item
Column E = total cost per line item

Lets say there are 29 rows of data (rows 2-30)

What I want to do is make one summary table where for each area code the
table sums the total for each of the 5 account codes. i.e. there are two
criteria: area code and account code.

If there is just one criteria (e.g. account code) then I know how to sum
each account code into a summary table by using the formula =SUMIF(range1,
criteria1, range 2) where in this case range1 is A2:A30 and range 2 is the
corresponding E2:E30 - and where criteria 1 is also a range. eg in cells
A35:A39 I put in the 5 account codes "301". then I copy the above formula
from cells B35 to B39 - where the formula in cell B35 would be
=SUMIF(A2:A30,A35,E2:E30) and the final cell, B39, it'd be
=SUMIF(A2:A30,A39,E2:E30).

But I can't work out how to refer to two criteria at the same tame.

What I want to do is set up 3 columns in the summary table - B35:B39
referring to area code PST, C35:C39 referring to area code LTR and D35:D39
referring to area code DEH.

Any further suggestions ?