Okay...I have looked and looked and have tried several approaches, but
nothing seems to be working. I call for your help.

I have two tabs - first tab contains the data, second tab contains the
formula.

Data tab:
Column A = contains value for Criteria 1 [N1/N2/N3/etc]
Row 1 = contains value for Criteria 2 [x1/x2/x3/etc]
Row 3 = contains value for Criteria 3 ["z"]
Row 2 = contains value for Criteria 4 ["y"]
DATA RANGE = Columns/Rows B5 through Z100

A B C D E
1 x1 x2 x1 x2
2 y y y y
3 z z z z
4
5 N1 # # # #
6 N2 # # # #


Formula Tab:
Column A = Name Value which is also the criteria for Criteria 4

A B C D E
1 x1 x2 x3 x4
2 z z z z
3
4
..
..
10 N1 =FORMULA
11 N2

Formula Entered on Formula Tab in cell B10:
=SUMIFS('DATA'!B5:Z100,'DATA'!A:A,'FORMULA'!A10,'D ATA'!1:1,'FORMULA'!B1,'DATA'!3:3,'FORMULA'!B2,'DAT A'!2:2,"y")

I believe the error is to with the sum range as it spans over multiple rows
& columns.

Can anyone help me out with this? Thanks in advance.

Excel 2007
SUMIFS()
http://www.mediafire.com/file/njl20x45ig1/10_17_09.xlsx