Fadi, here is one way, change range to your range, if two valves are the min
will show the first one

=CELL("address",INDEX(A2:J2,MATCH(MIN(A2:J2),A2:J2 ,0)))

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Paul B
Always backup your data before trying something new
Please post any response to the newsgroups so others can benefit from it
Feedback on answers is always appreciated!
Using Excel 2002 & 2003

"Fadi" wrote in message
...
Hello,

I have an Excel sheet with product prices from diffrent suppliers; each
supplier has a column (with their company name in the first cel), each row
represents a price for a product. There are many suppliers and many
products
(about 20 columns and 200 rows).

I need to find out which supplier has the lowest price for each product,
so
in the last column, I am using the Min() function to determine the lowest
price per row; BUT I need a way to display which cell or better yet which
column or supplier the Min() result came from.

Can anyone help me out please?

Thanks