Multiple conditions in nested IF statements

I've been using nested IF statements, with success for a while, but now I'm into my fourth nested statement I'm starting to get some problems.

=IF($P15>0,SUM(IF(APR09!$M$2:$M$500=Department!$M$1,IF(APR09!$B$2:$B$500=$Q$6,IF((AND(APR09!$G$2:$G$500<>Department!$N$29,APR09!$G$2:$G$500<>Department!$N$30)),1,0),$N$2))))

Is what I've come up with so far. However, this returns 0, even though there are 3 items which should resolve the criteria.

The main problem is here: IF((AND(APR09!$G$2:$G$500<>Department!$N$29,APR09!$G$2:$G$500<>Department!$N$30))


Where I am trying to make the sum increase by 1 if the cell from the row in question, having made it through the first 3 IF statements is not equal to either of those two cells (a range would be better) then the Sum needs to be increased by 1.

Is there any way of doing this?

Thanks

Might be better to switch to a Sumproduct

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(if you're using XL2007 you can use COUNTIFS but I am guessing your're not)