When you use a string like

"<D10"

Excel does not evaluate the value of D10 and incorporate it into the count criteria.

"<" & D10

will be evaluated to incorporate the value of D10...

HTH,
Bernie
MS Excel MVP


"AFJr" wrote in message
...
I found the answer to my problem in this post:

http://www.microsoft.com/office/comm...=en-us&m=1&p=1

but I don't understand why this works when using a cell reference for
criteria. Does it work because the reference is text? If someone could
explain it to me I would appreciate it.

TIA