Put in G3:
=IF(OR(F2=0,F4=0),"",IF(F2=F4,"Dead Heat - Re-run?","Car#
"&INDEX(B2:B4,MATCH(MAX(F2:F4),F2:F4,0))))

If you don't want the text: "Car# " in the result cell G3,
just delete the part: .. "Car# "& .. from the formula above, viz. use:

=IF(OR(F2=0,F4=0),"",IF(F2=F4,"Dead Heat -
Re-run?",INDEX(B2:B4,MATCH(MAX(F2:F4),F2:F4,0))))
--
Rgds
Max
xl 97
---
Singapore, GMT+8
xdemechanik
http://savefile.com/projects/236895
--