Try - entered with Ctrl+Shift+Enter -:

=MATCH(MIN(IF(A3:G3<"",A3:G3)),A3:G3,0)

will return number betwen 1 and 7 corresponding to columns A to G. If there
are duplicates, then it will return the first match i.e. lowest column
number. The [column ]number returned is relative to start of the range being
used.

HTH

"JRM" wrote:

Toppers, thank you this worked. Could you also tell me how I can Identify
which column provided the lowest price?

"Toppers" wrote:

If your trying to find minimum value in a series of columns:

=MIN(IF(AB3:IB3<"",AB3:IB3))

Enter with Ctrl+Shift+Enter (array formula)

HTH

"JRM" wrote:

How can I compare multiple column, returning the lowest value for the column,
but ensuring all blank cells are ignored.

Current Sample formula
=IF(AB3<=AC3,"AB",IF(AC3<=AE3,"AC",IF(AE3<=AF3,"AE ","AF")))