Jerry,

Use this

=SUMPRODUCT((L2:L195<=60)*(U2:U195="Increased"))

Mike

"Jerry" wrote:

I am trying to count a number of rows based on the following criteria
Column L2:L195 contains numbers from 30 to 200
Column U2:U195 contains values No Change, Increased, Decrease
I need to count how many Increased under 60. Thanks in advanced