=SUMPRODUCT(--(A1:A100="1-critical"),--(B1:B100="incorrect value")

Adjust to suit
You can not use whole columns prior to XL-2007


"Kara" wrote:

I am trying to write a formula that uses AND and COUNTIF. I want it to count
how many have 1-critical AND incorrect value. I have the COUNTIF working, but
don't know how to connect them properly. Thanks for the help!