Thank you Max and Bernard for your solution. Manage to solve the issue.
However now I have another scenario. Will your solution be achievable if
instead of finding the largest value which is a whole number, it is use to
find the largest or smallest value which are in percentages. And the
percentages are derived from a formula (a+b)/b...

"Bernard Liengme" wrote:

Add a new column C with this in C1
=A1+COUNTIF(A1:$A$100,A1)/100
Copy down the column after adjusting the range to suit your needs
Use column E for the 1,2,3 that were in column C
In G1 enter this and adjust the ranges as needed
=INDEX($A$1:$A$100,MATCH(LARGE($C$1:$C$100,E1),$C$ 1:$C$100,0))&"-"&INDEX($B$1:$B$100,MATCH(LARGE($C$1:$C$100,E1),$C $1:$C$100,0))
Copy down the column
This correctly gives
1 20-Car
2 15-Dog
3 15-Are

Use column D for you small values with =A1-COUNTIF(A1:$A$100,A1)/100

You could put the C (and D) columns off the the right and, if required, hide
them
best wishes

--
Bernard Liengme
Microsoft Excel MVP
http://people.stfx.ca/bliengme

":)" wrote in message
...
I have a scenario where I need to rank data according to size, top 3 and
bottom 3.
A B C (Large) D
1 20 Car 1 20 - Car
2 15 Dog 2 15 - Dog
3 5 New 3 15 - Are
4 15 Are
5 10 Err

Column A and B are my data, I use column C as reference in the Large and
Small formula and then concatenate with D as the result. But my problem is
when I have 2 similar result as in this example no.2 and 3. What should I
do
so that the 3rd highest is correctly reference?

.