Need help.

Ineed to add an AND command to the following formula and can't seem to
figure it out.

=SUM(IF(ISNUMBER(G3:G37),IF(ISNUMBER(H3:H37),IF(H3 :H37=G3:G37,1,0))))

It also needs to check if b3:b37 is = to "S"

Any assistance would be geatly appreciated.

Warmest Regards,

John