If "PNs" are really text, use:

=SUMPRODUCT(--(A1:A10="001"),--(B1:B10<"x"))

to count "001". If not, use:

=SUMPRODUCT(--(A1:A10=1),--(B1:B10<"x"))

HTH
Jason
Atlanta, GA

-----Original Message-----
how do i count the amount of items in a spreadsheet with
a specific part
number but not count them if there is an exclude
character (x) in a separate
column. I am trying to creat a bill of materials with
excludes.

Ex
PN Exclude
001 x
001
002
002 x
002

Total 001 = 1
Total 002 = 2

Thanks,
.