=INDEX(A1:A20,MIN(IF(A1:A20<"",ROW(A1:A20))))

which is an array formula, it should be committed with Ctrl-Shift-Enter, not
just Enter.
Excel will automatically enclose the formula in braces (curly brackets), do
not try to do this manually.
When editing the formula, it must again be array-entered.

--
---
HTH

Bob

(there's no email, no snail mail, but somewhere should be gmail in my addy)



"Ben" wrote in message
...
What would be the most efficient way of returning the value of the first
NON-ZERO value in a column.

THANK YOU