Excel: Help with Tricky 2 criteria COUNTIF type formula

Hi all, I have a spreadsheet which we use to track the consumables of aero-medical evacuation medical kits. I am trying to make a formula to count the number of times value "X" appears in column B AND value "Y" appears in column L and return a number. To put this in an example Sheet "KIT_LIST" Column B details the name of the bag Eg "Bulk Fluids 1" "Red Bag 1" (non grouped and always changing so ranges are out) Column L displays "Order Me" when such action is required (otherwise blank). Formula in words: cell value = number of rows where columnB ="Bulk Fluids 1" AND columnY="Order Me" This formula would be on a different sheet named "MAIN" I would then need to amend the column and criteria values to return each bag types value. I will then use these values to make a reporting page to show the status of each bag. Seems simple enough but havent got it yet... Kind Regards Allan

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