You can use the SUMPRODUCT function. Here is one example: SUMPRODUCT((A1:A100=B1:B100)* (A1:A100"")) If you have more than 100 rows, change all three '100' elements to the number of rows you wish to evaluate. Note: if you are using Excel 2007, or later, you can use this form: SUMPRODUCT((A:A=B:B)*(A:A"")).
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