If I understand you...

Array entered:

=SUM(IF((B1:B5<0)*(C1:C5="this"),A1:A5*1/B1:B5))

If your numbers in column B are *always* positive:

=SUM(IF((B1:B50)*(C1:C5="this"),A1:A5*1/B1:B5))

I'm more "comfortable" using 0 rather than <0.


--
Biff
Microsoft Excel MVP


"jlclyde" wrote in message
...
Biff,
I have another part to the same question. What happens if there is a
third variable present? Say C olumn must also match. C is text.
Thanks,
Jay