=sumproduct(--(a1:a10="no"),--(b1:b10="yes"))

will count the number of No's in column A only if there's a Yes in column B.

Adjust the ranges to match--but you can't use whole columns.

=sumproduct() likes to work with numbers. The -- stuff changes trues and falses
to 1's and 0's.

Bob Phillips explains =sumproduct() in much more detail he
http://www.xldynamic.com/source/xld.SUMPRODUCT.html

And J.E. McGimpsey has some notes at:
http://mcgimpsey.com/excel/formulae/doubleneg.html

cubsfan wrote:

I have two columns that have drop down boxes with either a Yes or a No
as the only inputs. I need to be able enter a formula that counts up
the total "No" inputs in one column but count it up only if the other
column says yes. Any suggestions.

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Dave Peterson