On Mon, 18 Jul 2005 09:30:20 -0700, Ted Metro
wrote:

jan feb mar
customer a 5 3 2
customer b 6 4 9

Assuming that the months are in row 1
and the customers are in column A:

=INDEX(1:1,MATCH(MAX(B2:D2),B2:D2,0)+1)

Expand your range (i.e. B2:D2) to include the monthly ranges and then
drag down so that they include the remaining customers (i.e. C2:D2 and
C3:D3)..

HTH,

MP-
--
"Learning is a behavior that results from consequences."
B.F. Skinner