Append the cell reference with the ampersand otherwise excel sees it as a
text value and looks for the text string


"=M12"

will look for the string "M12" not the contents


"="&M12

will look for the contents of cell M12

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Regards,

Peo Sjoblom


"BillGr" wrote in message
...
Where cells M12 and M15 contain the number 39315 and 39317, respectively.
The formula yields no results when M12 and M15 are in the formula.
However,
when I substitute the actual number in the formula, the proper result is
produced.

=SUMIFS(G2:K2,$G$1:$K$1,"=M12",$G$1:$K$1,"<=M15") does not work
=SUMIFS(G2:K2,$G$1:$K$1,"=39315",$G$1:$K$1,"<=393 17") works