It does, if you actually meant the text: "n/a" instead of the excel error: #N/A
Please refer to my further reply to you in the other branch of this thread
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Max
Singapore
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xdemechanik
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"OEMJ" wrote:
I think I have discovered the winning formula...

=COUNTA(N4:N107)-COUNTIF(N4:N107,"n/a")

This returns the correct result but does it make sense?