=SUMPRODUCT(--(machine_range=machine_id),--(comment_range<""))

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__________________________________
HTH

Bob

"neiltb" wrote in message
...
H,

I am trying to count cells that have text in them but using a second
column
as a criteria also.
ie I have a column 'machine' and a colum ' comment'. I want to be able
to
count the amount of times a particular machine has a comment attached
(there
are 15 machines and there may or may not be a comment).

neil