Try it like this, array-entered (press CTRL+SHIFT+ENTER to confirm the
formula):
=SUM(IF(ISNUMBER(($M$1:$M$357=$B400)*($F$1:$F$357 =0.02)),($M$1:$M$357=$B400)*($F$1:$F$357=0.02)))

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Max
Singapore
http://savefile.com/projects/236895
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xdemechanik
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"Nelly" wrote in message
. uk...
I need to count data that sometimes includes #VALUE! and cannot work it
out

This is what I am using but now and again the data includes #VALUE and due
to tha amount of lookups I cannot ommit this from the data that is been
counted

{=SUM(($M$1:$M$357=$B400)*($F$1:$F$357=0.02))}