The SUMIF & COUNTIF Function

I have got a general question. I am sure this is possible. I am trying to use a function that is similar to the SUMIF & COUNTIF functions, but I want it to go one more level...example

---A--B--C
1 cat 2 1
2 dog 3 4
3 cat 3 2
4 cat 2 2
5 dog 3 2
6 cat 1 3
7 dog 5 4
8 cat 2 2
9 cat 5 2

If I am trying to sum column C that meet the criteria - Column A = "cat" and Column B = "2"...I know that if I wanted to sum Column B for cats, I could "=SUMIF(A:A, "cat", B:B)"...but how do I do one more level to sum if it meets two criteria?

Thank you for replying. I must be having a hard time with this one, 'cause I tried your code and I also looked up a couple other threads with similar topics and maybe the data I am using is the problem...most likely, as in most cases, it is the user...me

I tried these two lines of code...

=SUMPRODUCT((Jan!B:B=Gas)*(Jan!G:G=1)*Jan!E:E)

=SUMPRODUCT((Jan!B:B=Gas),(Jan!G:G=1),Jan!E:E)

Here is what i am trying to do...I have created a workbook that is set up for expendures in an account. I have 12 worksheets, one for each month, then on the 13th worksheet I have my data output page. For the above equation...

Jan!B:B...column B has various posts in it: gas, food, store, etc.
Jan!G:G...column G has 5 numerical values: 1, 2, 3, 4, 5 (for gas these numbers refer to the car being used...iow, there are 5 different cars)
Jan!E:E...column E is the amount listed in $0.00 format

When I use the above equations, I keep getting the error "#NUM!"...when playing with the equation a bit, I get "#VALUE!" and "#NAME!" as well.

I am looking for the following output...I want to sum the total cost of gas for car #1 in the month of January....

What am I doing wrong!!!

It is funny, i had the qoutation marks in my excel formula in the workbook, but when I typed it here I forgot to do it...the problem I had was identifying the range of cells being used. I like the idea of using A:A or B:B because it allows for additions at a later date which still can be accomodated into the formula...but I figure I will just start using the range of cell names, rather then the column name.

THANKS SO MUCH...GOT IT TO WORK!!!

One thing I forget to put in my original post...how do you do the some thing but for COUNTIF functions. As in the example above...

How would I figure the number of transactions for gas for car #1.

Thanks Ron. Worked like a charm!