Excellent it works !

thank you

Regards
Brian

Jerry W. Lewis wrote:
Much clearer, thanks. Domenic has given one possible formula; here is another

=AVERAGE(IF((COLUMN(C3:IV3)=LARGE(IF(ISNUMBER(C3 :IV3),COLUMN(C3:IV3)),A1))*ISNUMBER(C3:IV3),C3:IV3 ))

both must be array entered (Ctrl-Shift-Enter).

The two formulas will give different results if there is non-numeric data
among the numeric data. Dominic's formula will average the last cell that
has anything in it (other than a zero length string) together with the
preceding A1-1 non-empty cells, whether numeric or not. My formula will
average the last A1 numeric values, even if it has to skip over some cells to
find A1 numeric values.

Your call which approach is more in keeping with your needs.

Jerry

...
Hit me on the head and call me stupid ! I got a little flustered when typing

[quoted text clipped - 14 lines]

Hope this is clearer?

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