Here's a non-array alternative as long as none of the values are negative:

=INDEX(A1:A10,MATCH(SMALL(AQ1:AQ10,COUNTIF(AQ1:AQ1 0,0)+1),AQ1:AQ10,0))

Biff

"mailrail" wrote in message
...
Oh...one other thing: what about the LOWEST or LEAST contributor in the
column? How do I sort that out? Also, I don't want to count cells that
have a
zero value. Is there a way?

"mailrail" wrote:

I am trying to write a formula (no luck so far) that will find the
highest
value in a list of numbers and then associate it with an office name in
column A. The problem I'm having is that the totals are way over in
column
AQ. I then want to transfer the office name to one cell and the value to
another like OFFICE NAME: and then AMOUNT: (and paste the values into a
blank
cell next to it). Anyone?