This formula returns the count of cells whose value is less than 120:
=COUNTIF(A1:A71,"<120")

The percent that are less than 120
=COUNTIF(A1:A71,"<120")/COUNTA(A1:A71)
Format that cell as percent

....and for the count greater than 120
=COUNTIF(A1:A71,"120")

The percent that are greater than 120
=COUNTIF(A1:A71,"120")/COUNTA(A1:A71)
Format that cell as percent

NOTE: Per your post, there is no test for cells that EQUAL 120.

Is that something you can work with?
--------------------------

Regards,

Ron (XL2003, Win XP)
Microsoft MVP (Excel)

"Bookmdano" wrote in message
...
I need to determine how often a number occurs in a range of cells above and
below a certain value. The range is 71 cells. I need to know how many
times
the number is above 120 and below 120. I then need to know the
percentange
of the range that was above 120 and below 120.