Hi Vicky,

The following formula assumes.
Your columns start at column A (or column 1) because the column numbers are
returned by the Match function.
Your low number is in column E because that number is used in the Match
function.
Your provider column is column F.

The formula below is in cell F2. (Can copy down)

=INDIRECT("R1" & "C"&MATCH(E2,A2:D2,0),FALSE)

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Regards,

OssieMac

Hi again Vicky,

I have not handled the following.
"The one issue is what if there are two providers with the same number."

I don't know how to list multiple providers but you could use another column
and count the minimum values in the range like the following.
=COUNTIF(A2:D2,E2)

Another suggestion is to use conditional formatting and highlight the
multiple minimum values in each row with a background (interior) color. To do
this:-
Select the range of values (A2:D4 in your example).

Select Conditional format and formula (Depends on your version of xl for
exact instructions for this.)
Enter the following formula.
=AND(A2=$E2,COUNTIF($A2:$D2,$E2)1)
Set the required format

Note when setting conditional format you set the formula as if it applies to
only the first cell of the selection and xl looks after applying correct
formula to the rest. However, you do need to think about the absolute
addressing. In this case it is required on the columns but not on the rows.

--
Regards,

OssieMac