Hi,

=sumproduct(($B$1:$B$1000<"Bear")*($L$1:$L$1000=" Goat"))

if this helps please click yes thanks

"Big UT Fan" wrote:

I need to count the cells in a worksheet where col B doesn't contain a
certain value and col L contains a different value. So...what I need to do
is count the rows where col B doesn't contain "Bear" and col L contains
"Goat". Your help is appreciated.