Excel 2007 : COUNTIFS - criteria referencing a value in another cell

Hi All,

Hope someone can help me out. Currently using Excel 2007 and the countifs function.

I have data in 2 worksheets within a workbook.

First worksheet called Tables
Second worksheet called Raw Data

In raw data, i have 1500+ rows of data.
Column C has country locations
Column P has numerical value (days work has sat with division). Always positive.

In Tables, I have a list of each possible country in Column A
In column D, i would like to run the following report with countifs:

First criteria - Look for all rows in Raw Data that match the country name in Column A of Tables

Second Criteria - Look for all values that are greater than 10 in Column P.

The formula looks like this

=COUNTIFS('Raw data'!C:C,A4,'Raw data'!P:P,">10")

I have that working without a problem.

PROBLEM / QUESTION
Instead of using >10 as the second criteria, i would like to use >K3 being a cell reference. That way, if we change the criteria level, we dont need to change the formulas.

Unfortunately, when i simply insert >K3, it returns a nill value. If i insert >k3 and delete the inverted commas, then it comes up with a formula error.

Am trying to make the spreadsheet as simple to use as possible for non-excel people so they can just change one cell value without updating formula.

Appreciate any and all help!

Thanks

Try

=COUNTIFS('Raw data'!C:C,A4,'Raw data'!P:P,">"&K3)