I found an error in the formula and this works for me

=AVERAGE(IF((YEAR($C$1:$C$500)=$G$1)*(INT((MONTH($C$1:$C$500)+2)/3)=$G$2),$E
$1:$E$500))

as an array formula

--
HTH

Bob Phillips

(remove nothere from email address if mailing direct)

"kathi" <kathi@discussions.microsoft.com> wrote in message
news:43F6738E-FA6D-46D9-8832-7BB0899ECF85@microsoft.com...
> I am still not comprehending why I can not get the formulas for averaging
> number of days an invoice was open to work. I can not figure this out. I
> was hoping for some assistance. With the formula I am using I am getting
an
> answer of 32 but the true average is 55. It is not working and I can't
> figure out why.
>
=AVERAGE(IF((YEAR($C$1:$C$500)=$G$1))*(INT((MONTH($C$1:$C$500)+2)/3)=$G$2),$
E$1:$E$500))
> A1:J1 ARE THE YEARS
> A2:J2 ARE THE QUARTERS