=MIN(IF(A2:A200="Material",C2:C200))

as an array formula, so commit with Ctrl-Shift-Enter

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HTH

RP
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"woody" wrote in message
...
I have imported a cost item list from quickbooks. I have many items and I
am
trying to find a way to get the minimum for each item without going
through
each item. The items are in colum A and the Cost is in colum H. I would
like to put the minimum cost in colum J. Is thsi possible in excel 97?
If
so, How???