Alex

One way:

Assuming Suppliers in B1:M1 and products in A2 and down,
enter this formula in N2:

=INDEX($B$1:$M$1,MATCH(MIN(B2:M2),B2:M2,0))

Copy N2 down with the fill handle (the little square in
the lower right corner of the cell).

--
Best Regards
Leo Heuser

Followup to newsgroup only please.

"Alex" skrev i en meddelelse
...
I want to show a spreadsheet that will search for the lowest value in the
row
and then display the column name at the end. It is for a price list so the
name of the supplier will be accross the top, the product name down the
left
hand side. The formula will then review the values and select the cheapest
then display the suppiers name next to the product name? Does anyone know
if
this can be done? Thanks for you help?