"Harimau" wrote in message
...
If you use Excel 2007, you can use the COUNTIFS function.

Otherwise, you can use this formula:

=SUMPRODUCT(--(A:A<""), --(B:B="Open"), --(C:C<0))


No you can't, SUMPRODUCT prior to Excel 2007 doesn't work with complete
columns, you have to specify a range.