Sahel,

Thanks very much for the tip, it finally works after using your formula in the below format

=SUMPRODUCT(--(Dept=$D$4),--(Fin_Pd<=$D$3),--(Fin_Year=$D$2),--(Amount))

I have tried attaching a sample of my output but still too large. Your attachment however is exactly what i need.

Thanks again, much appreciated.

Jay