Maybe one way would be:

=(A1+B1+C1)/COUNTIF(A1:C1,"0")

HTH,
Paul

"Carol Mac" wrote in message
...
D1=(A1+B1+C1)/3
If A1, B1 or C1 have a 0 value, can the divisor change automatically so
that
it only divides by the number of columns with a value? Thanks.