First of all, you'd need 61 columns to go from 2008 to 2068.
That brings you out to BI100, not BH100!

Try this *array* formula in BJ1:

=INDEX(A$100:BI$100,MATCH(TRUE,A1:BI10,0))

--
Array formulas must be entered with CSE, <Ctrl <Shift <Enter, instead of
the regular <Enter, which will *automatically* enclose the formula in curly
brackets, which *cannot* be done manually.
You *must also* use CSE when revising the formula.

*After* the CSE entry, copy the formula down to BJ100.

--
HTH,

RD

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"Duplatt" wrote in message
...
I have a spread sheet of 100 rows & 60 columns
Bottom row is years 2008 thru 2068 -- Range A1:BH100
Columns have numbers scattered randomly. Most numbers are 0
Some rows have only one column with a number, others have several columns
with numbers. The numbers are of different values and are not in ascending
or
decending value.
How can I start in a1 and locate the first column,in the row, with a
number
greater than 0 and then identify the year? I need to start with " If(A1 =
0
----.
I have tried lookup, hlookup & match but probably am not doing something
right.