Looks like homework to me also but this should do it AFTER rounding your column 
B into column A

=INDEX($A$3:$A$21,MATCH(LARGE(FREQUENCY($A$3:$A$21,$A$3:$A$21),ROW(A1)),FREQUENCY($A$3:$A$21,$A$3:$A$21),0))

Don Guillett
Microsoft Excel Developer
SalesAid Software
dguille...@gmail.com

From: Amit Gandhi 
Sent: Friday, August 17, 2012 1:30 AM
To: excel-macros@googlegroups.com 
Subject: $$Excel-Macros$$ MOST REPEATED NO

Hi Experts 

If there is any formula which can calculate MOST REPEATED NO from a list? 
Sample file attached.

Pls help me here.

Regards

Amit


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