F1: =SUMPRODUCT((B3:B100>D1)*(COUNTIF(E1:E3,C3:C100)))
F1: =SUMPRODUCT((B:B>D1)*(COUNTIF(E1:E3,C:C)))
Amazing...
MrKowz - you were close, but it #REF'd me..
njimack - spot on mate...
Thank you to you both - I will never under estimate the power of excel