I looked through the extensive no. of posts on the countif function and
believe that my issue is truly exceptional (but then again maybe not). I
need to count the number of cells that are out of a specific range when the
number in that cell is divided by the number in another cell.

Example:
count the number of cells in range A1:D2 where the number in that cell
divided by the number in A4 is 55 and <45.
A B C D
row 1 150 200 156 250
row 2 141 150 310 408

row 4 3

in this example the answer should be 4.

So far my formula looks like this:
SUM(COUNTIF(C20:O67,"<45"),COUNTIF(C20:O67,"55")) but that does not account
for dividing the numbers by A4.

Hope this is slightly clearer than mud. Thanks for any help.

Holly