Assuming that A1:E1 contains the following array of values...

{100,200,300,400,500,600}

...and that we have the following formula...

=MIN(IF(A1:E1=A5,A1:E1))

...where A5 contains 350, then...

IF(A1:E1=A5,A1:E1) returns the following array of values...

{FALSE,FALSE,FALSE,400,500}

In turn, the MIN function returns the minimum value, which in this case
is 400. If you want to return it's corresponding value in the second
row, then you can use the following formula...

=INDEX(A2:E2,MATCH(MIN(IF(A1:E1=A5,A1:E1)),A1:E1, 0))

...confirmed with CONTROL+SHIFT+ENTER.

Hope this helps!


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Domenic
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