On Wed, 29 Jun 2005 01:20:01 -0700, "Angus"
wrote:

How to calculate the day before last two working day of each month? e.g.,
28th of June, 27th of July, 29th of August, 28th of Sept...?

With any date in the month of interest in A1:


=workday(DATE(YEAR(A1),MONTH(A1)+1,1),-2)-1


If the WORKDAY function is not available, and returns the #NAME? error, install
and load the Analysis ToolPak add-in.

On the Tools menu, click Add-Ins.
In the Add-Ins available list, select the Analysis ToolPak box, and then click
OK.
If necessary, follow the instructions in the setup program.


--ron