Try this...

A1:A10 = numeric values or empty
B1:B10 = yes or no

=SUMPRODUCT(--(A1:A10=""),--(B1:B10="yes"))


--
Biff
Microsoft Excel MVP


"CraigMacE" wrote in message
...
I have two columns, the first has a list of numerical values and the second
has yes or no values. I want a formula to count the number of times a
"yes"
appears without a number in the other column.