Try this:

B1:E1 = vendor names
B2:E2 = vendor prices

=INDEX(B$1:E$1,MATCH(MIN(B2:E2),B2:E2,0))

Note: if there are more than 1 vendor with the lowest price the formula will
return the name of the leftmost vendor.

Biff

"MIchel Khennafi" wrote in message
...
Good morning:

I created a table to compare vendor prices...

Columns: = vendor's name
Row = Item number
I would like to find which vendor offer the best price and would like to
enter a formula in a cell that would give me the name of the lowest
bidding vendor for every row.

I have been able to calculate the lowest price using the small formula.
How could determine which vendor has the smallest price?

Thanks