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Default Need help w/IF formula, I'm not quite doing it right

I have excel 2003:
I'm averaging a column of figures and I want to ignore any cells that have a
zero or that have a #REF!
(0 only means that report hasn't been turned in yet, and #ref! means the
sheets that this worksheet will link to haven't been created yet - it's a YTD
sheet.)
Thanks, Meenie
 
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