You need to use Match and Index but please tell us:
If the data is in 80 columns by 300 rows, why are you looking at only 10
rows.
Let us know the actual layout.
I suspect row 1 has supplier names
Is each subsequent row a lists of bids on a particular item (named in column
A)?
=MIN(IF(B2:CB20,B2:CB2)) will give the minimum non-zero bid in row 2

I will show example with 6 suppliers (B1:G1)
Minimum {=MIN(IF(B25:G250,B25:G25))} in I2
Supplier =INDEX($B$1:$G$1,1,MATCH(I2,B2:G2))

best wishes
--
Bernard V Liengme
www.stfx.ca/people/bliengme
remove caps from email

"perplexed" wrote in message
...
I am using the array formula {=MIN(IF(A1:A100,A1:A10))} to find the
minimum
bid from a supplier in a large (80 columns x 300 row) spreadsheet and want
to
find the column header text (Supplier Name) for the minimum value.