=SUMPRODUCT(--(A2:A200 = "A"),--(B2:B200="B"))
For more details on SUMPRODUCT
Bob Phillips
http://www.xldynamic.com/source/xld.SUMPRODUCT.html
J.E McGimpsey
http://mcgimpsey.com/excel/formulae/doubleneg.html
best wishes

Signature
Bernard V Liengme
Microsoft Excel MVP
www.stfx.ca/people/bliengme
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> Hi all
>
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>
> Kurt