One more part is that I am counting the departments from one worksheet and
putting the results in another worksheet.

The formula I use is: =COUNTIF(March!C3:C3227,B14)

C3:C3227 is my list of departments, in the March worksheet, and then B14 is
the cell that I am trying to count. So instead of typing in the text in the
Criteria e.g: "Accounting" I am simply selecting the cell e.g: B14.

After giving it more thought I am positive that it isn't spelling or spacing
because I used a VLookup formula and that would have caught any spelling or
spacing issues.

Could entering the formula in a different worksheet then the cells I am
trying to reference be causing the problem? It seems to be where the problem
comes in, I'm not sure.

Thank you!