try
=min(if(B6:B34="2006",E6:E34)) entered as an array control-shift-enter

or
=min(if(year(B6:B34)=2006,E6:E34)) entered as an array control-shift-enter

depending on the format of column B (Text or date)

Min by itself does not have a qualifier capability so your equaiton was
looking for the min in B6:B34 and E6:E34

"Alex" wrote:

Hi, using an accounting format on Row E, I am trying to extract thje lowest
value from E6:E34 where B6:B34 = 2006.

I am using: =MIN($B$6:$B$34,"2006",E6:E34), but Excel is returning a value
for a row that does now have the cell in Column B set to 2006.
Can some kind person tell me what I'm doing wrong please - thanks

A