I have two non-adjacent cells that I want to average but throw out one
of the numbers if one of them is zero...I used this and it works fine
with adjacent cells but stumped on getting it to work with two
non-adjacent cells. My cells are F3 and K3.

=AVERAGE(IF(B2:C2<0,B2:C2," "))
CTRL+SHIFT+ENTER

Thanks for any help I get on this...