try this though inelegant macro

Public Sub test()
Dim i As Integer
i = 0
Dim myrange As Range
Dim c As Range
Set myrange = Range(Range("a1"), Range("a1").End(xlDown))
For Each c In myrange
If c = "FAC" And c.Offset(0, 1) = "1" _
And c.Offset(0, 2) = "SL" _
Then i = i + 1
Next
For Each c In myrange
If c.Offset(0, 2) = "SL" Then i = i + 1
Next
MsgBox i
End Sub

sorry threr is some mistake in the macro I have given . ignore the message

"R..VENKATARAMAN" <venkat1926@touchtelindia.net> wrote in message news:...

jaypee  -

Have you considered putting some field names at the top so that it's an
Excel database/list and then using a Pivot Table to do the counting?

(I don't understand your test data. The SL/VL seems to be irrelevant.)

-  Mike
www.mikemiddleton.com

Although the array-entered formula suggested by someone else works, I
try to avoid them whenever possible.  In many cases, they can be
replaced with a similar SUMPRODUCT() formula.  For example:

=SUMPRODUCT(
    --(A1:A5="FAC"),
    --(B1:B5=1),
    --(C1:C5="SL")--(C1:C5="VL"))