Why not fix the cells that return DIV error first

=IF(A1=0,"",B1/A1)

otherwise you need something like

=SUM(IF(ISNUMBER(A1:J1),A1:J1),-SMALL(IF(ISNUMBER(A1:J1),A1:J1),{1;2}),-LARG
E(IF(ISNUMBER(A1:J1),A1:J1),{1;2}))

entered with ctrl + shift & enter


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Regards,

Peo Sjoblom

"CHRIS K" wrote in message
...
I want to sum a row ignoring the highest (2) and lowest (2) values BUT
some
of the cells have a #DIV0!
All I can get using sum and sub total and sumprod is #DIV0!

thanks
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CHRISK