First Value

=INDEX(Sheet3!$A$1:$E$1,MIN(IF(Sheet3!$A$2:$E$20, COLUMN(Sheet3!$A$1:$E$1)-COLUMN(Sheet3!$A$1)+1)))

This is an array formula so comit with Ctrl-Shift-Enter

Last value,

=INDEX(Sheet3!$A$1:$E$1,MAX(IF(Sheet3!$A$2:$E$20, COLUMN(Sheet3!$A$1:$E$1)-COLUMN(Sheet3!$A$1)+1)))

Also an array.

HTH

Steve


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