diff -upr old/sc/source/core/tool/interpr1.cxx new/sc/source/core/tool/interpr1.cxx
--- old/sc/source/core/tool/interpr1.cxx	2008-02-25 10:02:14.000000000 +0800
+++ new/sc/source/core/tool/interpr1.cxx	2008-03-05 11:20:30.000000000 +0800
@@ -3134,24 +3134,33 @@ double ScInterpreter::IterateParameters(
                     }
                     else if ( pCell->HasValueData() )
                     {
-                        nCount++;
-                        fVal = GetCellValue( aAdr, pCell );
-                        CurFmtToFuncFmt();
-                        switch( eFunc )
+                        if ( eFunc == ifCOUNT )
                         {
-                            case ifAVERAGE:
-                            case ifSUM:
-                                if ( bNull && fVal != 0.0 )
-                                {
-                                    bNull = FALSE;
-                                    fMem = fVal;
-                                }
-                                else
-                                    fRes += fVal;
-                                break;
-                            case ifSUMSQ:   fRes += fVal * fVal; break;
-                            case ifPRODUCT: fRes *= fVal; break;
-                            default: ; // nothing
+                            ScFormulaCell* pFCell = (ScFormulaCell*) pCell;
+                            if ( !pFCell->GetErrCode() )
+                                nCount++;
+                        } 
+                        else
+                        {
+                            nCount++;
+                            fVal = GetCellValue( aAdr, pCell );
+                            CurFmtToFuncFmt();
+                            switch( eFunc )
+                            {
+                                case ifAVERAGE:
+                                case ifSUM:
+                                    if ( bNull && fVal != 0.0 )
+                                    {
+                                        bNull = FALSE;
+                                        fMem = fVal;
+                                    }
+                                    else
+                                        fRes += fVal;
+                                    break;
+                                case ifSUMSQ:   fRes += fVal * fVal; break;
+                                case ifPRODUCT: fRes *= fVal; break;
+                                default: ; // nothing
+                            }
                         }
                     }
                     else if ( bTextAsZero && pCell->HasStringData() )
@@ -3226,6 +3235,14 @@ double ScInterpreter::IterateParameters(
                                     }
                                     while (aValIter.GetNext(fVal, nErr));
                                     break;
+                            case ifCOUNT:
+                                    do
+                                    {
+                                        if ( !nErr )
+                                            nCount++;
+                                    }
+                                    while (aValIter.GetNext(fVal, nErr));
+                                    break;
                             default:                // count
                                     do
                                     {