Try it this way:

=SUMPRODUCT((E4:E869=1247.24)*(AC4:AC869=--"01/01/2006"))

You can't mix up text and numbers.

Hope this helps.

Pete

"Civette" wrote in message
...
I have a spreadsheet containing thousands of records (each row is a
different
record) and 20 different data columns.

I want to count the number of records when the a specific number is in one
column and a date (any date) appears in the second column. The column
containing the dates may also contain blank cells, since this column is
not
filled in until some action triggers the need to put in a date. I've
tried
the following formula and get "0". Can someone help?

=SUMPRODUCT((E4:E869="1247.24")*(AC4:AC869="01/01/2006"))