I am trying to find the lowest value in a range of 4 cells.
once the lowest value is found, I would like the column heading to be displayed in an adjacent cell E (Lowest).
   A             B          C          D         E
UPS FF Diva |CT FF Diva| UPS FF BD | LZ FF BD |Lowest
  257    |   170    |    50   |    65 |UPS FF BD

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Answer from Richard Rost:

You could do this with a combination of MIN, INDEX, and MATCH. Try this:

If you have the cells set up exactly the way you do, set E2 to:

=MIN(A2:D2)

This will return the lowest VALUE in your list. Now you need to find out which column that is in, so use the MATCH function in F2:

=MATCH(E2,A2:D2,0)

Now you know which column that is, and you can use INDEX to return the header from the top row:

=INDEX(A1:D1,F2)

I love MATCH and INDEX. You could also use HLOOKUP or VLOOKUP depending on how your data is set up.