I have this formula:

=OFFSET(INDIRECT(ADDRESS(MATCH(MAX(B1:B26),B1:B26, 0),2)),0,-1)

It looks up the value one cell left of the largest value in B1:B26,
and it works OK, but

1) Can it be done in an easier way?
2) It only works if the column starts in row 1. as Match find the row
within the array and Address demands the row in the sheet.

Jan