Sub test()

x = Application.WorksheetFunction.CountIf([a1:a2], [a1])

y = Application.WorksheetFunction.CountIf([a1:a2], "")

z = [a1] = ""

End Sub

Basically there is nothing in cell a1 and a2.

Pressing F5 returns x=0, y=2 and z = True. How can it be ? Should x must be equal to y as z is True?