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The reason you ran into problems with the formula, and with the 3rd argument in particular, is that the COUNTIF function only allows for two arguments...the first being a contiguous range (eg A1:A20 - the range being evaluated), and the second argument for the criteria, which could be a single cell range or a hard coded value.
Anyway, here's a workaround formula that should do what you want:
=SUM(COUNTIF(INDIRECT("B"&{5,8,11,14,17,20,23,26,2 9,32,35,38,41,44,47,50,53,56,59}),">=0"))
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Tom Urtis
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