Lookup Tables?

Ian --

I'll assume that B1:F5 houses your sample data including the labels:

{"Destination","BA","UA","Conti","KLM";"Bahrain",1000,1200,800,1300;"Dubai",750,800,725,1000;"London",900,750,800,1000;"New York",800,850,750,1200}

In A1 enter: =MATCH(9.99999999999999E+307,2:2)

This formula establishes the column number of the last column in use. It requires that you don't have anything else after the last airline data.

In A3 enter: Dubai [ a destination of interest for which we want the cheapest airline ]

In A4 enter: =MIN(OFFSET($B$1,MATCH(A3,B:B,0)-1,0,1,$A$1))

In A5 enter: =INDEX(1:1,MATCH(A4,OFFSET($B$1,MATCH("Dubai",B:B,0)-1,0,1,$A$1),0)+1)

You'll see the following in A:

{6;
"";
"Dubai";
725;
"Conti"}

Note. There can be more than one airline that is cheapest. You'll get the first one from left to right. A tip: You can enter airlines according to a quality ranking. Column B for the best, column C the second best so on. This guarantees that the cheapest airline for a given destination will be the best among the cheapest (among the ones that offers the min price).

Aladin

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Thanks for the quick reply - I'll try it out this afternoon and let you know.

Thanks again
Ian.
(Dubai)