You are so right Joe

I have much to learn, and continue to do so with the valuable assistance I
get here from generous people like yourself who give freely of their
knowledge and experience...

I will try and put more emphasis on what it is I need along with expected
outcome, without dragging it out into an epic....

BTW:

Your nested formula worked nicely.

The VB one did not as it returned a value of just "3" in two of the cells.

I will settle for the nested and forego the VB as I have to move onto
another project.

Once again

A huge thx to both Don & yourself for your patience with me.

Mick