My bet is that you have something in those cells.
If you have formulas that evaluate to "", that'll be counted.
If you have a cell that contained a formula that evaluated to "" and was
converted to values, then that'll be counted, too.
Saved from a previous post:
If you want to see what's left in that cell after you convert ="" to values,
try:
Tools|Options|Transition Tab|Toggle Transition Navigation keys on.
Then select one of those cells and look at the formula bar. You'll see an
apostrophe. (Don't forget to toggle the setting to off.)
When I want to clean up this detritus, I do this:
Select the range (ctrl-a a few times to select all the cells)
Edit|Replace
what: (leave blank)
with: $$$$$
replace all
Immediately followed by:
Edit|Replace
what: $$$$$
with: (leave blank)
replace all
============
Then your =counta() will return what you want. And the End|Arrow keys
(End|DownArrow and the like) will stop at the spots you expect.