Maybe this

=SUMPRODUCT((A1:A30="Coats")*(B1:B30="Red Ones")*(C1:C30))

Obviously changed to match what you are looking for in columns A & B.

Mike

"kaveh" wrote:

I have three columns,. first column contains a list of items, and the
second one is the description of the first column, and the third one is qty
of each item. specific items may be repeated multiple times within the first
column,
how could I get the unique SUM of each item?