SUMIFS returning #VALUE!

I am getting a #VALUE! return on my SUMIFS formulas on my spreadsheet. When I click on the little yellow box that pops up it says: A value used in the formula is of the wrong data type. I have changed the whole spreadsheet to be in General format. Still I received the same error, even when I re-enter the formula in a new cell, even when I "clear all" in another cell and re-enter the formula. I am confident I am using the SUMIFS formula correctly. I do it manually and by using the formual entry boxes. My conditions do include words and the sum cells are sums themselves of other cells. But I went into a brand new spreadsheet and made up examples of those same conditions, then entering the SUMIFS formula, and I do not get an error message. Your thoughts? This is a huge, complex workbook. Is is corrupted? Your thoughts? Puzzled and rather frustrate...

I have entered sumif formulas with the different criteria, and the sumif functions work. How do I change the data format in more than a cosmetic way?

Can you attach the workbook for us to take a look at?

I cannot get the file small emough to send. I got it down to 1.27 MB with only 1 worksheet and 15 columns by 20 rows. In the original file some of the criteria data came from a data validation drop-down list. I thought maybe that was the problem--it shouldn't be, but maybe that was the source of the data type issue--but even eliminating that I still have the same problem.

I am using Excel 2010. The original spreadsheet was a 2003 and has been updated through the years.

By same size = same column width?

OK: this is the spreadsheet below. There are multiple SUMIFS formulas, all of which result in the #VALUE result. The 1st one is in E17. The formula is =SUMIFS(E12:G12,A2:A11,B18,D2:D11,B20).

Column/row B C D E F G H
row 2 TypeTx HDR DX Office SH Chest Wall SH H&N SH Skin
row 3 SH Chest Wall North 1
row 4 SH H&N North 1
row 5 SH Skin North 1
row 6 SH Chest Wall South 1
row 7 SH H&N South 1
row 8 SH Skin South 1
row 9 SH Chest Wall East 1
row 10 SH H&N East 1
row 11 SH Skin East 1
row 12 Totals 3 3 3
row 13
row 14
row 15
row 16 List of Criteria Options Criteria Function Result
row 17 HDR North SH sumifs #VALUE! this should be 3
row 18 SH East SH sumifs #VALUE! this should be 3
row 19 East South SH sumifs #VALUE! this should be 3
row 20 North South Chest Wall sumifs #VALUE! This should be 1
row 21 South Total SH Skin sumifs #VALUE! This should be 1
row 22 Chest Wall
row 23 H&N
row 24 Skin Total SH sumif 3 this should be 9
row 25 Total SH sumif #VALUE! this should be 9
row 26 Total North sumif 3 this should be 3
row 27 Total South sumif 1 this should be 3

Really? I cannot sum horizontally? Then.....how DOES one sum horizontally?