Bob,
I am assuming that the cells in Sheet2 look exactly as you show them
here, i.e. they are not broken in two columns. Thus the formula has to
look after the " = " and return the part before.

In Sheet1!A7:
=LEFT(INDEX(H1:H32,MATCH(CHAR(MIN(CODE(RIGHT(I1:I3 2,1)))),I1:I32,0)),FIND("=",INDEX(H1:H32,MATCH(CHA R(MIN(CODE(RIGHT(I1:I32,1)))),I1:I32,0)))-2)

HTH
Kostis Vezerides