=SUMPRODUCT((A1:A100="Buyer")*(C1:C100="January"))
You may also create a pivot table. Drag column A to the row area. Drag
column C to the row area or column area (as you wish) and drag column A
(again) to the data area.
--
Regards,
Ashish Mathur
Microsoft Excel MVP
www.ashishmathur.com
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