You need to make it:

=COUNTIF(F3:F100,"m")

COUNTA counts all the non-blanks cells (including the "m").

Hope this helps.

Pete

On Oct 29, 11:06 am, Adam wrote:
Hi

I created the following formula in the hope that it would count the number
of cells with M as an entry:

=COUNTA(F3:F100,"m")

It is returning an answer of 8 but I know there are only 3 M cells in the
column. Any ideas what I've done wrong?

Thanks