It isn't really clear just what goes on in other rows, but assuming that Col M can contain either numbers (or text) and blanks and Col O can contain either text (or numbers) and blanks and you want to count how many rows there are which have something in both Col M and Col O then you can use the array formula
=SUM(NOT(ISBLANK(M:M))*NOT(ISBLANK(O:O)))Type it in and use Ctrl+Shift+Enter instead of Enter.
to count the cells:
=SUMPRODUCT(--(M2:M1000<>""),--(ISTEXT(O2:O1000)))
to sum the cells:
=SUMPRODUCT(--(ISTEXT(O2:O1000)),M2:M1000)
Regards
Claus B.
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