=INDEX(A14:E14,,MATCH(B8,A15:E15,0))

--
Kind regards,

Niek Otten
Microsoft MVP - Excel

"albert" wrote in message ...
| I'm trying to use the HLOOKUP formula for the following scenario:
|
| Lookup value is a reference cell (B8)
| Table_Array is the range of cells (B15:E15)
| Row Index Number is 1
| Range Lookup is FALSE
|
| The table array is a row of values for 4 dollar amounts. The formula returns
| the lookup value which is a dollar amount, but I want the formula to return
| the value above the table array, which is the heading of the values.
|
| So cells B14:E14 are the names of the vendors.
| Cells B15:15 are the bid amounts.
|
| The reference cell is the lowest bid amount. I want to be able to reference
| the name of the lowest bidder bu using the lowest bid amount.
|
| I tried using the lookup funciton, but this only works if the data is in
| acsending order, which in my case is not and never will be.