I'm having a real problem with this lookup. It is best to illustrate as
follows:

Site Supplier A Supplier B Supplier C Min

Bilo1 175000 150000 125000
=min(b2:d2)
Bilo2 125000 50000 60000
=min(b3:d3)
Bilo3 50000 60000 70000
=min(b4:b4)

and so on.

What I'm trying to do is look up the minimum value (in the horizontal range)
and return the name of the supplier. So in the first line of data, 125000 is
the minimum and the name of the supplier therefore is Supplier C (required
result) but I cannot get a hlookup to work. I have 24 suppliers and 500+
sites.

This formula I will then copy down column F so I can then sort out which
suppliers are cheapest at each site.

Any help much appreciated.

Mark