Hi George,
The syntax error is a pretty simple one, but it is a quirk of AverageIF and a few other functions.

Your AVERAGEIF formula could look like the second formula shown below the table. Note the quotation marks enclosing >0.
The 'quirk' referred to above is that AVERAGEIF requires the 'comparison value' ( >0 ) to be presented as TEXT.
Placing that value in quotes fulfils that requirement, as can be seen in cell D9, the cell containing that formula.
The shorter formula is in B9. I included it to demonstrate two things:
- Row 9 has been converted to a Footer Row. Row 1 is a Header row.
One property of Header and Footer rows is that for many functions a 'whole column' cell reference will include only the cells that are not Header row cells and not Footer row cells.
In this case, that property permits using a full column reference ( B in this formula) to specify the cells to be included (B2:B8) in the AVERAGE.
Note that this property also applies to AVERAGEIF, as seen in the AVERAGEIF formula used in column D.
2 The AVERAGE function ignores empty cells (and cells containing text values), but includes cells containing numbers.
Revise your data recording to match this edited version of what you asked in the title: "Average with missing values", and you no longer need to use "AVERAGEIF".
Note: Replace the commas ( , ) in the formulas with semi colons ( ; ) to fit the convention in your region.
Regards,
Barry