Try, for example =SUMPRODUCT(--(A1:A10="Apple"),--(B1:B10="Fruit")) Answer
2. Adjust formula for other combinations.

Tyro

"doyree" wrote in message
...
Please help me with following!!

A B
APPLE FRUIT
PEACH FRUIT
APPLE FRUIT
APPLE NO FRUIT
PEACH NO FRUIT

I have above list and i would like to get a cell count for
"APPLE" WITH "FRUIT"
"APPLE" WITH "NO FRUIT"
"PEACH" WITH "FRUIT"
"PEACH" WITH "NO FRUIT"

i prefer not using pivot or dcounta

thank you!!!