=SUMPRODUCT(--(A2:A100=costcenter),--(B2:B100=account),(C2:C100))

Hope this helps.
--
John C


"Michelle7890" wrote:

I have a spreadsheet (example below). I want to be able to look up the first
value which is a cost center, then within that cost center find an account
number and return the $value. For example I want to look up account 12001 in
Cost Center 300 and get the value answer $10.
How can I do this?

Column A Column B Column C
Cost center # Account# $Value
300 12001 $10
300 12002 $30
300 12003 $50
400 12001 $20
400 12002 $40
400 12003 $60