Wow Steven, those are complicated answers, how about just using:

=COUNTIF(B6:K300,"< 100")

you don't need to worry about absolute values as an absolute value only
drops the negative from an number below 0. Your looking for a value under
100, any value below 0 is still below 100. In fact, using an absolute will
probably not give you the correct answer if you deal with negative numbers as
-101 is below 100, abs(-101) is above 100. IE: it equals 101

"Steven" wrote:

I have numbers in range B6:K300 and also some text. I want to count the
number of occurances of cells with an absolute value of < 100.

Thank you,

Steven