If you don't want to include zero it doesn't make any sense to include
negative values and then this will work

=SUMIF(A2:A10,"0",A2:A10)/COUNTIF(A2:A20,"0")


although it is advisable to correct the div error in it's source like

=IF(D2=0,"",C2/D2)


--


Regards,


Peo Sjoblom


"Mike" wrote in message
...
When I use the average function, I want to ignore values like $0.00,
#DIV/0!.
How do I do this?