Created A Dynamic range with this formula
=offset(sheet1!$a$1,0,0,countif(sheet1!$a:$a,"<x" ),1) call it
MyRange

Col A:
1 AAA
2 BBB
3 CCC
4 x
5 x

IF I go to VBA and use Immediate Windows and I type:
? Range("MyRange").Rows.Count ................... I get
65531 ( I am using Excel 2007 )
My logic tells me it should be 3

Now if I go to A6 and type =CountIF(a1:a5,"<x")
I get 3

Can someone enlighten me ????