=sumproduct(--(J29:J80="yes"),--(S29:S80="no"))
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"heater" wrote:

I need a formula to count the No's in column S only if column J is Yes: IF
J29:J80 is "Yes" and S29:S80 is "No" then count, If J29:J80 is "No" and
S29:S80 is "No" DO NOT count the No in column S.