Guru's

I have a question which may be a brain buster! "Can I have Excel devide a
resulting value by only the number of cells containing data? Examle, I have
row/cells "H5" - "S5" values being calculted in a =Sum() function in cell
"U5", however, the total value is now looked at using a "VLookUp" function on
another sheet to see what the Tax liability is and places that value in cell
"V5" (Single) and "W5" jointly filing.

If ALL the cells from "H5" - "S5" contain income values, then, that is
great, all I need to is devide the total Tax liability by those 12 months to
get my monthly Tax liability value in cell "H6" - "S6"! But, what if the
values run from say; "M5" - "S5", can I have the Tax liability the devided
(calculated) by only those cells in "M6" - "S6"? I need the formula to look
at the cells in reverse from "S5" back to "H5", see if any are blank or empty
cells, trip those off and devide the total value in "V5" or "W5" by only
those cells placing the results in whatever cells need to show a value from
"S6" back to "H6"?

Is this possible, I know, it sounds crazy, doesn't it? But, really,...is it
possible?

Thanks, looking forward to hearing back from you guys....