Hi Biff,

Abbreviated, error trapped version much appreciated. Brilliant!

Counts: =COUNTIF($D$17:$D$76,$A$17:$A$76)
Sum1: =SUMIF($A$17:$A$76,$A$17:$A$76,$B$17:$B$76)
Sum2: =SUMIF($D$17:$D$76,$A$17:$A$76,$E$17:$E$76),$A$17: $A$76)
Labels: =$A$17:$A$76

Then:

=SMALL(IF(Counts,IF(Sum1<Sum2,Labels)),COLUMNS($ A:A))

With an error trap:

=IF(ISERROR(SMALL(IF(Counts,IF(Sum1<Sum2,Labels) ),COLUMNS($A:A))),"",SMALL(IF
(Counts,IF(Sum1<Sum2,Labels)),COLUMNS($A:A)))

Cheers,
Sam

T. Valko wrote:
Ooops!

Made a mistake in copying/pasting:

Sum2: =SUMIF($D$17:$D$76,$A$17:$A$76,$E$17:$E$76),$A$17: $A$76)
Should be:

Sum2: =SUMIF($D$17:$D$76,$A$17:$A$76,$E$17:$E$76)

Biff

You can clean that up and shorten it considerably (to where an error trap
could be added) if you use defined names:
[quoted text clipped - 40 lines]

Biff

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