On Wed, 18 Nov 2009 10:56:01 -0800, TJC
wrote:

Acme XXX Price OOO Price Best Price
$46.21 $49.95 $46.21

I am looking to create a formula that will compare the three prices listed
and enter the lowest price header into the "best price" column.


First, make sure that the prices are numbers formatted as currency and
not text. Then you may try the following formula:

=INDEX(A1:C1,,MATCH(MIN(A2:C2),A2:C2,0))

This will list the header with corresponding to the lowest price.
If there are more than one header with the lowest price, as in your
example, the leftmost of them will be listed

Hope this helps / Lars-Åke