Cannot be done with SUMIFS, can be done with SUMPRODUCT
With "Motor" in F1 and the number 11 in G1
=SUMPRODUCT(--($B$1:$B$7=F1),--(MONTH($A$1:$A$7)=G1),$C$1:$C$7)


If you are happy with adding a helper column in B with =MONTH(A1), then you
could use
=SUMIFS(D1:D7,C1:C7,G1,B1:B7,H1)
Of course the helper column could be hidden or placed elsewhere

best wishes

--
Bernard V Liengme
Microsoft Excel MVP
http://people.stfx.ca/bliengme
remove caps from email


"MurrayBarn" wrote in message
...
A B C D
1 01/11/2008 Motor -10,039.24 -1,232.89
2 01/11/2008 Non-Motor -12,414.70 -1,524.61
3 01/12/2008 SASRIA Mo -52.75 -6.48
4 01/12/2008 SASRIA No -712.15 -87.46
5 01/01/2009 Motor 10,039.24 1,232.89
6 01/01/2009 Non-Motor 12,414.70 1,524.61
7 01/01/2009 SASRIA Mo 52.75 6.48

I really want to use the SUMIFS formula to sum columns C and D for all
items
that fall in a specific month like November 2008, December 2008 etc AND
that
correspond to a category per column B like Motor. I really battling with
the
syntax

I have a solution using SUMPRODUCT but it uses double negatives which I
dont
understand.

Thanks