I have negative and positive values in A column and some data (Like SL, ML ) in B column and . I want to count how many SL's and ML's have negative values.

What version of Excel are you using?

2007 & 2010 have a =COUNTIFS() function, note the trailing letter S,

which can do what you want.Something along the lines of:

=COUNTIFS(A1:A5,"<0",B1:B5,"SL")

will count all the Negative values and the data SL

MIKE

If you have 2003 or need a formula that will work in all versions, try this: =SUMPRODUCT((A1:A5<0)*(B1:B5="SL"))

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