re,
si les no. de compte sont des nombre,
Sub My_SUMIFS()
Dim tsales As Double, compte200 As Integer, compte209 As Integer, t as String
compte200 = 200
compte209 = 209
t = "SUMIFS(debcred,compte3,""" & compte200 & """)+SUMIFS(debcred,compte3,""" & compte209 & """)"
tsales = Evaluate(t)
Sheets("base").Range("c3") = tsales
End Sub
Sub My_SumProduct()
Dim tsales As Double, compte200 As Integer, compte209 As Integer, t as String
compte200 = 200
compte209 = 209
t = "SumProduct(((compte3 =" & compte200 & ") + (compte3 =" & compte209 & ")) * debcred)"
tsales = Evaluate(t)
Sheets("base").Range("c4") = tsales
End Sub