Ok I have been trying to get this using the "or" statement but I may be way off. I have three sheets, the first sheet, in cell C3 I want to show total number of items in column A of second sheet. I also want C3 to return total number of items in column A on the third sheet if there are no items in column A of the second sheet. I chandoo it using only one sheet but not both.....any thoughts. (Yes I used chandoo)....