Ken, I believe you would need to remove the "hrs" from your values. I
believe EXCEL will view that as a text, thus not being able to make the
compare.

"KenH" wrote:

I want col. "E" to count how often col "C" <=24hrs for each of the 12 months

A B C D
E
Date & time Date & Time Elapsed time Time <= 24:00hr TALLY
Rec'd Needed
1/2/'09 13:00 1/3/'09 09:00 20hrs JAN
2
1/2/09 14:00 1/3/'09 10:00 20hrs FEB
0
1/2/09 14:00 1/4/'09 14:00 48hrs MAR
0
2/2/'09 09:00 2/2/'09 10:00 25hrs

The solution evades me.
--
Thanks
Ken