Ok here is my code.

=COUNTIF('Crash data'!$K$2:$K$462,"=12.33")-COUNTIF('Crash
data'!$K$2:$K$462,"12.43")

This works fine. Problem that I am having is when I change the 12.33 (for
example) to a cell reference (say C5) and I change 12.43 to a reference it
does not work.

Any ideas?

Thanks.