Use SUMPRODUCT

=SUMPRODUCT(--(A1:A100=Condition1),--(B1:B100=Condition2),--(C1:C100=Condition3))

Condition1=Earnings limit e.g $1000
Condition2=State
Condition3=???

the "--" converts TRUE/FALSE to 1/0 to allow calculations to be performed.

HTH

HTH

"UNCCNU" wrote:

I have no problem with the standard CountIF function. What I can't figure
out is how to count based on 2 variables. For example, I would like to count
the # of companies that have 1 of 10 options in column A... AND 1 of 5
options in column B. For example, I can use simple CountIf to figure out
there are 100 companies earning over $1,000. I want to then break down that
100 companies into 5 categories... such as how many of the 100 are in
California. The states are my column B in the example above. Can anyone
help with creating a CountIF function that essentally has an "And" involved
also? Thank you very much.