Thank you very much for all the help in the past. I have 2 days to complete my project, and so I do not have time on my side. I am trying to build a "COUNTIF" formula. Building this formula is embedded in a loop because it is counting entries down columns (i.e., building sub-totals). The formula checks for the following: (1) nonblank entries for each column in "iCol" that Thank you very much for all the help in the pas