I am trying to do the following: look at a group of numbers and determine how many of them are less than a certain value. Example - cells a1 through a10 have the values 1 through 10. So - countif(a1:a10,"<7") - works fine and returns the value 6. Now, instead of the criteria of "<7", I want less than the value returned by the formula =a10-3 (in other words, 10-3). Doesn't work. here's what I have - countif(a1:a10,"<a10-3") and have used ctrl-shift-enter to have it accepted.