Life gets really interesting if you want the third highest value
=MAX(IF(IF(A$1:A$8 <> MAX(A$1:A$8),A$1:A$8,"")<>MAX(IF(A$1:A$8 <> MAX(A$1:A$8),A$1:A$8,"")),(IF(A$1:A$8 <> MAX(A$1:A$8),A$1:A$8,"")),""))
and more?
Brian
I used cells a1:a8 and guess who didn't get it right first time?