=IF(MAX(A2:C2)<0,LEFT(ADDRESS(1,MAX(A2:C2),2)),"" )

assumes columns are A-Z only!

"dan" wrote:

Hello - I am in need of a formula to return the value from a column
heading.

A B C MAX REF
1 0 3 3
1 2 1 2
0 0 0 0
3 0 1 3
2 0 3 3
2 0 3 3
1 0 2 2
0 2 0 2
1 0 2 2

In the REF column, I would like to lookup the value from the MAX
column and return the correct column heading.

So for example, the first REF cell would find the number 3 and return
the answer C.
The second cell down would find the number 2 and return the value B.

Thanks for any assistance someone can provide!
Dan