I have a small spreadsheet downloadable from:

http://www.greenwichyachtclub.co.uk/racing/Book1.xls

I am trying to find a way to calculate the value in column A

This value has to be the average of the first 5 values in the same row
excluding the highest value of 5

In my spreadsheet you will note that all rows with less than 5 numbers
merely take the average of all the numbers in that row

The ones that have a yellow cell under "Value" almost has a working
formula but I am trying to figure out how to get Column U to
automatically show the reference to the 5th value.

Cells in blue are the cells that are averaged out. Cells in red are
values excluded.

Perhaps there is a much easier way of doing this.

Thanks in advance for any assistance

Regards
Cathy