For the sum of two sinusoids of incommensurable frequencies, the number of zero-crossings per second

is calculated. By averaging this result over a Rayleigh distribution for the amplitude of one of the sinusoids, Rice\´s formula is obtained for the number

of zero-crossings per second of a sinusoid plus Ganssian noise of any spectrum. Simple approximations are obtained for

in the high-signal-to-noise-ratio and narrow-band cases. In addition, alternative derivations of

and

are presented that further illuminate the significance of the foregoing results.