=SUMPRODUCT(--(A1:A40=1),--(B1:B40<""))

CountIfs treat blank cells as a 0 value.
--
Jim Cone
Portland, Oregon USA .
http://www.mediafire.com/PrimitiveSoftware .
(free and commercial excel programs)





"jeffrey"
wrote in message
...
I am also trying to count cells where Column B is not null AND the
adjacent value in Column A is 1.

In the following example, I would like a count of 2.
A B
1 3214
2 23190
1
1 9876
2 6789

I tried using COUNTIFS(A:A,1,B:B,ISNUMBER(B:B)), but that returns
zero.

Jeff