Perhaps you intended to say not
=SUMPRODUCT(--L2:L306=$L309)--(N2:N306=N$308) but
=SUMPRODUCT(--(L2:L306=$L309),--(N2:N306=N$308)) ?

If you are still getting a #VALUE! error after that, you'll need to check
that your dates really are dates, and not text strings.
=ISNUMBER(cellref) and =ISTEXT(cellref) will tell you.
--
David Biddulph

"ronnomad" wrote in message
...
Having 'brain freeze' with sumproduct...my formula is:
=SUMPRODUCT(--L2:L306=$L309)--(N2:N306=N$308)
column 'L' is a list of departments (and I can list as either numeric or
alpha)
Column 'N" is dates

What I want is a the number of times the department matches the date in
N$308 (all dates are in date format).

The 'value' error appears to be in the dates.