What value do the 3 uses of the SUM() function add to your formula, Dan?
What does that formula do that you wouldn't get from
=IF(AND(A1330,A13<=60),A13,0) ?
[You may perhaps like to look at Excel help for the SUM function, to remind
yourself that SUM takes a list of arguments and SUMs them. If you give the
SUM function only one argument, as in each of your 3 cases, the SUM is
trivial.]

Additionally, neither formula actually addresses the OP's requirement for a
SUMIF function, as you haven't actually done a SUM, and you've addressed
only one cell. Hence the SUMPRODUCT solution, or subtracting one SUMIF from
another, would seem more appropriate.
--
David Biddulph

"dan dungan" wrote in message
...
If your data is in Column A, would this formula work for you?

=IF(AND(SUM(A1330),SUM(A13<=60)),SUM(A13),0)

Dan