Excel2003 ... This formula provided by T. Valko (Biff) works excellent &
solved my original posted issue.

Above said ... Can one of you highly respected board Wizards that are
intimate with Excel give me a step by step line-item break down of how this
array formula works? ... Thanks for the guidance ... Kha

Try this:

Enter this formula in Q3 as an array**:

=IF(COLUMNS($A:A)<=COUNTIF($B3:$P3,MAX($B3:$P3)),I NDEX($B$2:$P$2,SMALL(IF($B3:$P3=MAX($B3:$P3),COLUM N($B3:$P3)-MIN(COLUMN($B3:$P3))+1),COLUMNS($A:A))),"")

Copy across to a number of cells that will equal the maximum number of ties
in any of the rows. For example, if there are a max of 3 ties in any single
row then you need to copy the formula across to at least 3 columns. Then
copy down as needed.

** entered using the key combination of CTRL,SHIFT,ENTER (not just ENTER)

Biff

"Ken" wrote in message
...
Excel2003 ...

Range B2:P2 ... Names
Range B3:P42 ... Values

Looking for Formula in Range Q3:Q42 to return:

Q3 ... "Name" associated with MAX Value found in Range B3:P3
Q4 ... "Name" associated with MAX Value found in Range B4:P4
Q5 ... "Name" associated with MAX Value found in Range B5:P5

Note: also need to know how to handle if multiple "Names" found with same
MAX Value in the Range???

Thanks ... Kha