One way............ could be
=COUNTIF(D3:D59,"0")-3

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Greetings from New Zealand
Bill K

"Julie" wrote in message
...
Hello

I have a countif function...

=COUNTIF(D3:D59,"0")

However I need to also incorporate into this to flag 3 rows that I don't
want to include in this calculation but I'm not sure how to exclude them.

Does anyone have any suggestions?