I compare the numerical multiplicity function given in Yahagi, Nagashima & Yoshii (2004) with the theoretical multiplicity function obtained by means of the excursion set model and an improved version of the barrier shape obtained in Del Popolo & Gambera (1998), which implicitly takes account of total angular momentum acquired by the proto-structure during evolution and of a non-zero cosmological constant. I show that the multiplicity function obtained in the present paper, is in better agreement with Yahagi, Nagashima & Yoshii (2004) simulations than other previous models (Sheth & Tormen 1999; Sheth, Mo & Tormen 2001; Sheth & Tormen 2002; Jenkins et al. 2001) and that differently from some previous multiplicity function models (Jenkins et al. 2001; Yahagi, Nagashima & Yoshii 2004) it was obtained from a sound theoretical background.