Try...

=SUMPRODUCT(--(F2:F100="X"),--ISNUMBER(MATCH(J2:J100,{"A","B"},0)))

or

=SUMPRODUCT(--(F2:F100="X"),--ISNUMBER(MATCH(J2:J100,M2:M3,0)))

....where M2 and M3 contain A and B, respectively.

Hope this helps!

In article ,
Cat wrote:

I'm trying to find a way to build a conditional formula to return the
following values:

Count when Column F = X AND when Column J = A or B.