You can't use entire columns. Try this
=SUM(IF((B3:B23="day")*(E3:E23=$A$3),F3:F23))
or this withOUT array entering
=SUMPRODUCT(--(B2:B22="day"),--(E2:E22=$A$3),F2:F22)
--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"Richhall" wrote in message
...
Hi

I have a formula:

=SUM(IF('Jan 08'!$B:$B="Day",IF('Jan 08'!$E:$E=A3,'Jan 08'!F:F,0),0))

and this is returning me a value of 0 when it should be 2. Is there a
way I can see step by step what Excel is calculating for each part of
my statement to see what it is doing?

Cheers

Rich