From: Bernd P on
Hello,

Define name D for your input area/

Then array-enter:
=SUM(--(MMULT(--(D="No"),ROW(INDIRECT("1:"&COLUMNS(D)))/
ROW(INDIRECT("1:"&COLUMNS(D))))>0))

If you install my Excel add-in Sulprobil.xll (see
http://sulprobil.com/html/excel_addin.html) then you can array-enter:
=SUM(--(MMULT(--(D="No"),sbVector(COLUMNS(D),FALSE,1,0))>0))

Regards,
Bernd