Try one of these:

=SUMPRODUCT((B10:B100="B")*(C10:C100="toronto"))
or
=SUMPRODUCT(--(B10:B100="B"),--(C10:C100="toronto"))

Adjust range references to suit your situation
(SUMPRODUCT doesn't work on entire columns)

Does that help?
--------------------------

Regards,

Ron (XL2003, Win XP)
Microsoft MVP (Excel)

"Johosh" wrote in message
...
Okay... i'm trying to count the amount of times 2 different values appear
in
a row.
ie basically, how many rows the number '4' occurs in column 'b' and
'toronto' occurs is column 'c'.
it can only count rows where both cases are true.
I just can't make it work.

lil help?