Based on Max's setup.

Assumes there is at least 1 non-zero number in the row.

=INDEX(B$1:D$1,MATCH(SMALL(B2:D2,COUNTIF(B2:D2,0)+ 1),B2:D2,0))

--
Biff
Microsoft Excel MVP


"vanessa" wrote in message
...
Thanks Max, but this is not working quite right for me. It keeps giving
me
the company name associated with zero value bids. Any adivce on how to
get
Excel to ignore the zeros?

"Max" wrote:

Assume company names in B1:D1,
with associated bids per row item in B2:D2 down
Put in say, F2: =INDEX(B$1:D$1,MATCH(MIN(B2:D2),B2:D2,0))
Copy F2 down to return the company which bid the min per row item. Adapt
to
suit. In the event of a tie in the min bid, the leftmost company will be
returned
--
Max
Singapore
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xdemechanik
---
"vanessa" wrote:
I am trying to analyze a spreadsheet of company bids and need some
help. The
spreasheet is organized by store (down column A) and by company across
the
top. With help from this board I figured out how to find the MIN bid
value.
However, I would like to associate this value with the company that bid
that
amount. Is there any way to do this in Excel?