Assuming the formula ism in F24, use

=MAX((OFFSET(F24,-1,0,-23,1)<"")*ROW(OFFSET(F24,-ROW()+1,0,ROW()-1,1)))

as an array formula, so commit with Ctrl-Shift-Enter

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HTH

RP
(remove nothere from the email address if mailing direct)


"Tetsuya Oguma" wrote in message
...
Hi all,

What would be the formula to locate the cell of the first non-blank cell
above?

I was playing with MATCH function but the first parameter doesn't take
zero-length string ("")!

Cheers,
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Tetsuya Oguma, Singapore