A pivot table or
to count
=sumproduct((a2:a22="joe")*(b2:b22=1))
to sum by criteria
=sumproduct((a2:a22="joe")*(b2:b22=1)*c2:c22)

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Don Guillett
Microsoft MVP Excel
SalesAid Software

"TamIam" wrote in message
...
Good day,
I am hoping for some help solving an Excel problem. I have a sheet with
2006 data and another with 2007 data, both have identical layouts, however
may consist of different accounts with different products and volume. My
task is to provide a column on the 2007 sheet showing a variance from 2006
by
customer by product by volume. Any suggestions?
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Thanks for your help!