One way which might suffice ..

Assuming source table as posted is in Sheet1,
with the "month" labels (Jan, Feb,...) in B1 across,
part labels in A2 down

In another sheet,
with the same part labels listed in A2 down

Place in B2, then array-enter the formula
by pressing CTRL+SHIFT+ENTER (instead of just pressing ENTER):
=INDEX(Sheet1!$1:$1,MATCH(TRUE,ISNUMBER(Sheet1!2:2 ),0))
B2 will return the result "Jan". Copy down as far as required.
--
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
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"Eric" wrote:
Formula
Jan Feb Mar Result
Part A 1 - - Jan
Part B - 1 - Feb
Part C - - 1 Mar

I need to write a formula that will return the last month a part was sold
over a three year period. In the table above the formula would return "Feb"
for part B. I can't do a nested if because I have to search through 36
columns.

Any thoughts are greatly appreciated.