COUNTIF(range,criteria)
=COUNTIF(A2:A26,A32) would check the no. of times the value in A32 is
getting repeated in the range A2:A26.

How can i define the criteria - that the formula should check the no. of
time the value in the range exceeds the value defined in the cell A32 ( the
value entered by the user in A32). Which means that i want to have an option
that i can change the values in A32 (variable) . It should not be fixed.
Otherwise i could have given the criteria as a fixed no. rather than giving
the cell reference.