=SUMPRODUCT(--(YEAR(A2:A200)=2007),--(MONTH(A2:A200)=7),--(B2:B200="item"))
for the count, and
=SUMPRODUCT(--(YEAR(A2:A200)=2007),--(MONTH(A2:A200)=7),--(B2:B200="item"),C2:C200)
for the amount

Signature
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HTH
Bob
(there's no email, no snail mail, but somewhere should be gmail in my addy)
> Hello,
>
[quoted text clipped - 7 lines]
> 07) so I will know how many items sold in a given month and year. Many
> thanks.