"Myrna Larson" wrote...
....
How about COUNT instead?

=IF(COUNT(D3,F3,H3,J3,K3,L3,N3)=0,0,AVERAGE(D3,F3 ,H3,J3,K3,L3,N3))
....

Or use brute force.

=SUM(D3,F3,H3,J3,K3,L3,N3)/MAX(1,COUNT(D3,F3,H3,J3,K3,L3,N3))