A B C D E F
Rows time
4 0
5 1/11/06 11 1 F5 should say 3 as its more than 0 as C4 is 0
6 7/11/06 10.9 3 F6 should say 3 as it was a better time than C5
7 14/11/06 3 F7 should say 0 as it is left blank
8 21/11/06 2 F8 should say 0 as its left blank
9 28/11/06 11.5 1 F9 should say 1 as it's a less better time in C9
10 5/12/06 10.9 3 F10 should say 2 as its equal the best time

random cells in column C are used with difference times as used in a
running race

at start of season we don't know what cells in column C are to be used

=IF(C5<C4,3,IF(C5=C4,2,IF(C5C4,1))) I have used this formula in row 5

time is in seconds