=SUMPRODUCT(--((A2:A10="x")+(A2:A10="y")0),--(B2:B10="r"),--(C2:C10="m"))

or


=SUMPRODUCT((A2:A10={"x","y"})*(B2:B10="r")*(C2:C1 0="m"))

I don't know what you mean by merged, if indeed you mean merged as in
formatcellsalignment and merge? If so unmerge the cells, remember nothing
good comes from merging cells

--
Regards,

Peo Sjoblom


"Phil.M" wrote in message
...
looking for help with following

a1 b1 c1
x r m
x s m
t r m
x r d
y r m

The problem is I want to count the occurences of m
if (a1 = x and b1 = r) and if (a1 = y and b1 =r)
the solution I am looking for is ( 2 in the above table)
I have about 500 lines of data to process
* note ( range of a1 cell are merged ,ie: a1+a2 a3+a4 ect..)

any solution would be helpful.