With....Positive scores (or zeros) in B2:K2

This regular formula calculates the average of the last 3 values that are
greater than zero:
L2:
=AVERAGE(LOOKUP(LARGE(INDEX(ISNUMBER(B2:K2)*(B2:K2 0)*COLUMN(B2:K2),0),{3,2,1}),COLUMN(B2:K2),B2:K2) )

Adjust range references and copy that formula down as far as you need.

Is that something you can work with?
***********
Regards,
Ron

XL2002, WinXP


"joewis" wrote:

I am secratary of golf league and handicap is calculated of the average of
the last 3 rounds played. If a player is absent for a week, there is a zero
in his score. This would be a rolling average of coarse.