It works great!

Rick's formula does it also
(=AVERAGE(INDIRECT("A"&SUMPRODUCT(LARGE(ROW(A1:A10 0)*(A1:A100<""),B1))&":A100"))

Thanks for the help
Dick King

"Gary''s Student" wrote:

=AVERAGE(A100:INDEX(A1:A100,SUMPRODUCT(LARGE(ROW(1 :100)*(A1:A100<""),B1))))

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Gary''s Student - gsnu200770