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Assuming the data range is in cells A1:A10, the array formula that eliminates the two smallest values and computes the average of the remaining numbers is:

=AVERAGE(LARGE(A1:A10,{3,4,5,6,7,8,9,10}))

This formula uses the LARGE function to return an array of the eight largest numbers from the data range, ignoring the two smallest values. The AVERAGE function then calculates the average of those eight numbers. Note that this is an array formula, so you must enter it by pressing Ctrl+Shift+Enter instead of just Enter.