Try - entered with Ctrl+Shift+Enter -:

=MATCH(MIN(IF(A3:G3<>"",A3:G3)),A3:G3,0)

will return number betwen 1 and 7 corresponding to columns A to G. If there
are duplicates, then it will return the first match i.e. lowest column
number. The [column ]number returned is relative to start of the range being
used.

HTH

"JRM" wrote:

> Toppers, thank you this worked. Could you also tell me how I can Identify
> which column provided the lowest price?
>
> "Toppers" wrote:
>
> > If your trying to find minimum value in a series of columns:
> >
> > =MIN(IF(AB3:IB3<>"",AB3:IB3))
> >
> > Enter with Ctrl+Shift+Enter (array formula)
> >
> > HTH
> >
> > "JRM" wrote:
> >
> > > How can I compare multiple column, returning the lowest value for the column,
> > > but ensuring all blank cells are ignored.
> > >
> > > Current Sample formula
> > > =IF(AB3<=AC3,"AB",IF(AC3<=AE3,"AC",IF(AE3<=AF3,"AE","AF")))