Yes, I checked article and solve the problem. Thank you.
"M Kan" wrote:

Do I understand correctly that you want to sum values based on 2 criteria?
value is less than 0 and the descriptor = transfer.

If that is correct, then I think you'll need an advanced application of
SUMPRODUCT.

SUMPRODUCT can help you sum on multiple criteria. The formula would look
something like (for your example):

=SUMPRODUCT(B2:B4,--(B2:B4<0),--(C2:C4="transfer"))

Here's an article describing how ti works:
http://www.kan.org/tips/excel_sumproduct_advanced1.php
--
Tips for Excel, Word, PowerPoint and Other Applications
http://www.kan.org/tips


"freebee" wrote:

Hi, I want to learn how to sum cells with negative number with certain text
description, for example, B2=5, C2=stay, B3=-10, C3=transfer, B4=-3,
C4=transfer
I want A1 to sum only cells with adjacent colum with text "transfer"? Do I
use IF function?
Thanks.