=SUMPRODUCT((D2:D1196="X")*(A2:A1196="1")*(E2:E119 6="S"))

have a look at www.xldynamic.com/source/xld.sumproduct.html
for a comprehensive explanation

--
Greetings from New Zealand

"lakwriter" wrote in message
...
Hello all, I am having difficulty integrating a third condition into a
complex IF statement.

I have data on one worksheet and my table with formulas on a separate
worksheet.

I want to know how many records (2:1996) have a value of "S" when column
A="1" AND column D="X".

I can check for one value using the formula
=SUM(IF(Cleaned!D2:D11996="x",IF(Cleaned!H2:H11996 ="S",1,0),0))

But I cannot figure out how to make it check both columns before totaling
the frequency of "s".

Any help is greatly appreciated.
Leslie