pergaps something like this as your CF formula, inputted into M5:

=M5=MIN(IF(ISNUMBER($M5),$M5),IF(ISNUMBER($N5),$N5 ),IF(ISNUMBER($R5),$R5))
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Best Regards,

Luke M
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"Marsh" wrote:

In Excel 2007, I have a worksheet with dollar amounts in columns M, N, and R.
These values start in row 5 and go down to 12,456.
I need to pick out the lowest value in each row and give it a color (green
for example). Some of the cells in these ranges are blank, and those cells
with a null value should not be considered the lowest amount.
I have been stumbling around attempting to use conditional formatting, to no
avail.
Please help so I do not need to do this manually.

Many, many thanks
Marsh