If the numerical value will never appear more than once in any row,
try...

=SUM(LARGE(IF(Data=A1,ROW(Data)-MIN(ROW(Data))+1),{1,2})*{1,-1})-1

Otherwise, try...

=SUM(LARGE(IF(MMULT(--(Data=A1),TRANSPOSE(COLUMN(Data)^0)),ROW(Data)-MIN(
ROW(Data))+1),{1,2})*{1,-1})-1

....where A1 contains the numerical value of interest. Note that both
formulas need to be confirmed with CONTROL+SHIFT+ENTER.

Hope this helps!

In article <57cff1c611a19@uwe, "Sam via OfficeKB.com" <u4102@uwe
wrote:

Hi All,

I wish to locate the LAST occurrence of a numerical value and Count BACK to
the PREVIOUS time it appeared (counting the number of Rows between the Last
and the Previous occurrence) and have that POSITION or COUNT Returned from
within an 8 Column Dynamic Range called "Data".

Name Refers To Box: Data
=OFFSET(Actual!$C$2,0,0,COUNT(Actual!$C:$C),8)

I've received help with similar scenarios but I cannot return the correct
answer.

Thanks
Sam