No. If you really mean *AND*, and the 'a' and 'b' would be things the cells
in A1:A8 could equal, then if a <> b, this COUNTIF would always necessarily
equal zero. If a = b, then no point to including b.
On the other hand, if 'a' and 'b' are just tokens for different conditions,
e.g., 'a' = greater than 10, and 'b' = odd integer, then you'd need to use
SUMPRODUCT, as in
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