Hi Wondering0407,

This should help. Assuming your bid table starts in cell A1 of Sheet1,
try the following formulas -

In the first cell below your desired result headers (Item name):
=Sheet1!A2
In the next cell to the right (Min Price):
=MIN(Sheet1!2:2)
And in the next cell (Min Vedor Name):
=INDEX(Sheet1!$1:$1,1,MATCH(B2,Sheet1!2:2,0))

I hope this helps,

Gary
(DropTwoThruFiveForDirext)