Vabz, At the bottom of the attached sheet, I highlighted 3 examples and what the expected return values would be for each example. The coloring is meant to show which ranges the example criteria would refer to. Is there a better way to show? Basically I'm lookin a formula that can count the number of cells in a range that meet 3 criteria: 1) the column header meets a criterion, 2) the row header meets a criterion, and 3) there are non-zero/non-empty values in those cells that meet the column/row criteria. -Matt
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