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Task Database Nightmare Task Database Nightmare is offline
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Default Countifs function equivalent for Excel 2002 (XP)

I need the functionality of COUNTIFS but for Excel 2002. I don't want to sum
but rather count. Below is the formula I would use if I had the COUNTIFS
function.

=COUNTIFS(A3:A7764,"PGA",J3:J7764,"x")

Any suggestions?