=SUMPRODUCT(--($A$2:$A$20="Tom"),--($B$2:$B$20="Apple"))

etc.

--
HTH

Bob

(there's no email, no snail mail, but somewhere should be gmail in my addy)

"Nimish Shah" wrote in message
...
Dear Sir,

I am in seacrh of a formula. I want to fill up the cell of COST-TOm and
COST-Harry.

Product COST-TOM COST-Harry
Apple ??? ???
Mango ??? ???
Banana ??? ???

Data Available
Farmer Product COST
Tom Apple 10
Harry Apple 20
Harry Banana 7
Tom Apple 10
Harry Mango 30
Harry Apple 20
Tom Mango 15
Harry Mango 30

Regards,
Nimish