thanks Michael M for your explaination, perhaps my scenario was not so clear,
anyway, i got the answer :)
much appreciated for your help :)
thanks community as well
--
oldLearner57


"Michael M" wrote:

Hi
Do you really need an "IF"
In Col E of each line you could put =MIN(B3:D3) to get the lowest for each
item.
Alternatively, Sum each column to get a project total and then at Col E of
the total line use the MIN formula to get the cheapest total

HTH
Michael M

"oldLearner57" wrote:

hi community

how can i find the lowest tender in this scenario

Col A Col B Col C Col D Col E
Poroject Coy A Coy B Coy C

Toilet 300 230 190
Bedroom 250 220 255
Hall 300 290 298

base on the above table, how can i use the " if " to find out which Coy
tender the lowest price on the Project in Col A and display it at Col E

thanks community for the assistance render and
much appreciated :)

:)
--
oldLearner57