One way ..

Assuming the 24 date col headers are in B1:Y1, data from row2 down

Put in Z2, array-enter the formula by pressing CTRL+SHIFT+ENTER
(instead of just pressing ENTER):

=IF(SUM(B2:Y2)=0,"",INDEX($B$1:$Y$1,MATCH(MAX((B2: Y20)*COLUMN(B2:Y2)),(B2:Y20)*COLUMN(B2:Y2),0)))

Copy Z2 down to return the required results ..
--
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
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"Grant" wrote:
I have a sheet that lists items and sales for each month for the last 24
months.
Example

Description, Oct04, Nov04,....Aug,06,Sep06
Item001, 1, 0,.....,0,0
Item002,
Item003

I need a formula to determine the last month the sales number was positive.
For Item001 the result would be Oct04.

Grant