I have data arranged as follows;


A B C D
1 blank
2 blank
3 7 0 3 4
4 0 3 3 1
5 blank
6 blank
7 3 4 3 4
8 0 0 3 1
9 blank
10 blank

The data range is large with the above layout. What I am trying to develop
is a function / routine that will give me the number of occurrences in range
A1:D10 of (0 - 3 or 3 - 0) which would = 2.

This is just for fun... don't waste time on it, from what I have found it
looks very difficult. But maybe it's simple.

Thanks,
Ronbo