When using the COUNTIF() formula,it performances like bug11827: "if I generate a cell using it and then open the workbook in Excel 97 (or 2000) the displayed cell value is #VALUE!. However, if I look at the contents of the cell, the formula appears to be set correctly, and if I double-click on the cell, or hit the function button followed by OK, the cell then recalculates correctly." this problem could be resolved through the same way as patch11827.
*** This bug has been marked as a duplicate of bug 27230 ***