Can sumproduct work combining rows and columns if nested with transpose? For
example:

SUMPRODUCT(--('[CC-Analysis0512.xls]SALA'!$B$5:$B$46)=B15,TRANSPOSE('[CC-Analysis0512.xls]SALA'!$D$3:$AR$3)=B12,'[CC-Analysis0512.xls]SALA'!$D$5:$D$46)
or maybe

SUMPRODUCT(('[CC-Analysis0512.xls]SALA'!$B$5:$B$46=B15)*(TRANSPOSE('[CC-Analysis0512.xls]SALA'!$D$3:$AR$3)=$B$12)*'[CC-Analysis0512.xls]SALA'!$D$5:$D$46)

With the first formula I get N/A, and with the second 0, although it should
return some value.

Thank you

Gordana Godzo
Head of Controlling & Budgeting
TITAN Group - Cementarnica "USJE" AD Skopje
Prvomajska bb, 1000 Skopje
tel: +389 2 2786 138
fax: +389 2 2782 535
e-mail: