Builds an array of TRUE/FALSE values in $g$3:$g$352 that do not equal 0
Another array of TRUE/FALSE values in $m$3:$m$352 equals 3
and an array of values in $o$3:$o352
which SP multiplies all corresponding elements together and sums them.

Signature
HTH
Bob Phillips
(replace somewhere in email address with gmail if mailing direct)
> Glenton,
>
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> >> the sum ($16,200) by the number of non-blank cells found in G (3) for a a
> >> result of $48,600.
{=SUMPRODUCT(--(Master!$G$3:$G$352<>0)*SUMIF(Master!$M$3:$M$352,"3",Master!$
O$3:$O$352))}
> >> An example of what I want it to do:
> >> For all rows where M = 3 and G is non-blank
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> >> Thanks,
> >> David