On Fri, 25 Jan 2008 12:44:11 -0500, "T. Valko" wrote:

But this doesn't make sense:

In 2007 COUNTIFS is working perfectly

That assumes that he opened the exact same workbook in 2007 and then in 2003.
If that is the case, then I would agree with you about it not making sense
because the data should be the same.

But he did not indicate that he had done that.
--ron