Compare columns for highest value, and count result in another cell
Fill column D with the following formula:

IF(AND(A1=X,B1&gt;C1),TRUE)


Replace X with the number you wish to check for. This formula checks each row, returning true if the row's A column contains X and if the number in B is larger than C.
Enter the following formula in the cell for the result:

COUNTIF(D,TRUE)


This counts how many rows returned true for the previous formula.