One way:

=INDEX(A:A,MATCH(MIN(B:B),B:B,FALSE))

In article <BA3E9CA7-1AE7-484F-AD28-7E217F8CA354@microsoft.com>,
Phil <Phil@discussions.microsoft.com> wrote:

> I am doing a cost comparison of four numbers. I need to find the smallest
> value, so I use the MINA function. Is it possible to take this solution and
> tell me what row it is from, or return the corresponding category?
> Ex.
>
> A1- United A2- $1
> B1- Mart B2- $2
> C1- Horizon C2- $3
> D1- MS Walker D2- $4
>
> So, after the smallest value is found, is there a way to produce as the
> solution the corresponding purveyor? So, if A2 is lowest value can I have
> the solution refer back to A1?