Assuming that A2:A100 contains the data, try the following...

Insert Name Define

Name: BigNum

Refers to:

=9.99999999999999E+307

Click Ok

Then try...

=AVERAGE(SMALL(INDEX(A2:A100,MATCH(BigNum,A2:A100)-B2+1):INDEX(A2:A100,MA
TCH(BigNum,A2:A100)),{1,2,3,4,5,6,7,8,9,10}))

....where B2 contains 20.

Hope this helps!

In article ,
Tom wrote:

I have a continuing list of numeric entries. At any one time I want to be
able to cvalculate the average of the lowest 10 of the most recent 20
entries. I'm using Excel 2002.