Hi Max,

I believe your solution will double-count entries if say column J2 = to and
column N2 = B2.

Cheers,
Shane Devenshire

"Max" wrote:

Something like this, normal ENTER:
=SUMPRODUCT((J2:J10="to")*((L2:L10=B2)+(N2:N10=B2) ),AV2:AV10)
Adapt the ranges to suit
--
Max
Singapore
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"bob" wrote:
If $J2:$J20000 = "to" and $L2:$L20000 or $N2:$N20000 = $B2, then I want to
SUM $AV2:$AV20000