Pete, Robin and Don,

Thanks for the quick response, having looked back at this, I take the
comment about the flaw in the formula. I realise also that my "COUNTA" is
incorrect as it has absolute references on the worksheet.

I am doing this in code because:
1. As new sets of figures are introduced, space is made for them by
inserting a column at K1. All other columns move to the right and, of
course, the references move with them.
2. Because of the number of different formulae in this workbook, I am at the
same time writing a "Backup", which is stored separately, which could be
used for reconstruction if required. (I have had a hard disk fail on me in
the past)

I said I was stuck - I was obviously also confused - Sorry!

What I am trying to do is, after new figures are inserted and everything has
been moved, take the first value, which will always be in L4 to the last
value (the equivalent of IV4.End(xlToLeft), do COUNTA for this range, and
also COUNTIF for all items in this range which are either positive or zero
and thus get a %ge figure of all non-negative results.

Don,

=AVERAGE(IF(L1:L90,L1:L9)) gives me the average value of the contents of
the cells rather than the number of positive values as a percentage of the
total number of values.

Martin

Don Guillett wrote in message ...
Use this formula but be sure to array enter using control+shift+enter when
editing
=AVERAGE(IF(L1:L90,L1:L9))