Try this:

=SUMPRODUCT(--(B2:B10="P"),--(H2:H10=100))

Note: Your ranges must be specified (cannot be entire column). Adjust the
ranges as needed.

Does that help?
Paul

--

"Lori" wrote in message
...
Hi, I'm new to this and I have probably a easy question. I'm trying to
count
the following. If Column B has a P in it and Column H = 100% or more I
would
like it to count. Sounds pretty easy but for the life of me I can't
figure
it out.

Thanks