This conforms with your formula

=SUM(IF(($B$3:$B$158=B16)*($R$3:$R$158=0),$R$3:$R $158))/COUNTIF($B$3:$B$158
,B16)

which is an array formula, it should be committed with Ctrl-Shift-Enter, not
just Enter,

but are you not just trying to average it, in which case you should use

=AVERAGE(IF(($B$3:$B$158=B16)*($R$3:$R$158=0),$R$ 3:$R$158))

also an array formula, otherwise you sum the = 0 items, but divide by a
count of all of them.

--
HTH

Bob Phillips

(remove nothere from email address if mailing direct)

"nir020" wrote in message
...
I am using the following countif formula in my spreadsheet

=SUMIF($B$3:$B$158,B167,$R$3:$R$158)/COUNTIF($B$3:$B$158,B167)

However I would like my sumif to ignore minus values (or replace them with
a
0), have you any ideas how this could be done?

Thanks

Nick