I suppose it is returning F100 because F100 is Not Empty.
Try
T100 =COUNTIF($F$99:F100,""&0)
HTH


"nc" wrote in message
...
Hi

I have these formulas in the following cells,

F100 (=IF(ISBLANK('New Conference Office Sheet'!
B24),"",'New Conference Office Sheet'!B24))

T100 (=COUNTIF($F$99:F100,"<"""))


Why is the Countif function including F100 in the count
when it returns a value of "" ?

Thanks.