=SUMIF(B13:B100,"<TX",L13:L100)/COUNTIF(B13:B100,"<TX")

"heater" wrote:

I want to look at column B and average column L, if column B DOES NOT equal
"TX". This formula works if column B equals "TX"

=SUMIF(B13:B100,"TX",L13:L100)/COUNTIF(B13:B100,"TX")

What is a formula if column B DOES NOT equal "TX"