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Please try this....
Sub GetMaxValueAndHeader()
Dim lr As Long, lc As Long, i As Long, j As Long
Dim rng As Range
Dim vVal As Double,mVal As Double
Dim Header As String
lr = Cells(Rows.Count, 1).End(xlUp).Row
lc = 4
For i = 3 To lr
For j = 1 To lc
If Abs(Cells(i, j)) > vVal Then
vVal = Abs(Cells(i, j))
mVal = Cells(i, j)
Header = Cells(2, j)
End If
Next j
Cells(i, 5) = Header
Cells(i, 6) = mVal
Header = ""
vVal = 0
mVal = 0
Next i
End Sub
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