One way:

=INDEX(A:A,MATCH(MIN(B:B),B:B,FALSE))

In article ,
Phil wrote:

I am doing a cost comparison of four numbers. I need to find the smallest
value, so I use the MINA function. Is it possible to take this solution and
tell me what row it is from, or return the corresponding category?
Ex.

A1- United A2- $1
B1- Mart B2- $2
C1- Horizon C2- $3
D1- MS Walker D2- $4

So, after the smallest value is found, is there a way to produce as the
solution the corresponding purveyor? So, if A2 is lowest value can I have
the solution refer back to A1?