Well, one way would be:
=ROUNDUP(SUM((IF(D3=0,0,C3/D3)+IF(G3=0,0,F3/G3)+IF(J3=0,0,I3/J3)+IF(M3=0,0,L3/M3)+IF(P3=0,0,O3/P3)+IF(S3=0,0,R3/S3)+IF(V3=0,0,U3/V3)),(IF(Y3=0,0,X3/Y3)+IF(AB3=0,0,AA3/AB3)+IF(AE3=0,0,AD3/AE3)+IF(AH3=0,0,AG3/AH3)+IF(AK3=0,0,AJ3/AK3)+IF(AN3=0,0,AM3/AN3)+IF(AQ3=0,0,AP3/AQ3)),(IF(AT3=0,0,AS3/AT3)+IF(AW3=0,0,AV3/AW3)+IF(AZ3=0,0,AY3/AZ3)+IF(BC3=0,0,BB3/BC3))),0)
but I can't help but think that there must be a more elegant way of doing
it.

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HTH
Sandy
In Perth, the ancient capital of Scotland
and the crowning place of kings
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> Hi,
>
[quoted text clipped - 10 lines]
>
> Thanks for your advice
Bob Phillips - 31 Mar 2007 00:43 GMT
How about this array formula
=ROUNDUP(SUM(IF((MOD(COLUMN(C3:BB3),3)=0)*(D3:BC3<>""),C3:BB3,0)/
IF((MOD(COLUMN(C3:BB3),3)=0)*(D3:BC3<>""),D3:BC3,1)),0)

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---
HTH
Bob
(there's no email, no snail mail, but somewhere should be gmail in my addy)
> Well, one way would be:
>
[quoted text clipped - 17 lines]
>>
>> Thanks for your advice
Sandy Mann - 31 Mar 2007 11:15 GMT
> How about this array formula
Yes, how about that! <g>

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Regards,
Sandy
In Perth, the ancient capital of Scotland
and the crowning place of kings
sandymann2@mailinator.com
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> How about this array formula
>
[quoted text clipped - 22 lines]
>>>
>>> Thanks for your advice