I'd read OP as having sample data like this:

Item1 Y
Item2 Y
Item1 Y
Item2 N

where
Eduardo's: =SUMPRODUCT((A1:A10="Item1")*(B1:B10="Y")) returns 2
while your: =COUNTIF(B1:B10,"Y") returns 3

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Max
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"Rob Jordan" wrote:
But it would give the same answer as it doesn't matter which column you're
counting (unless I'm not completely understanding the problem). And it's
simpler, easier to maintain, and more intuitive for less advanced users.