=INDEX($C$1:$F$1,MATCH(SMALL(C2:F2,COUNTIF(C2:F2,0)+1),C2:F2,0))

On Sun, Jul 1, 2012 at 11:13 AM, Haris <na.har...@gmail.com> wrote:

> Dear friends,
>
>  I want to choose the best (minimum) rate offered from 4 companies.if some
> companies not having that product i will put zero in their rate column. so
> this zero make me confused while taking min rate. so kindly check this
> attached file and do let me know the solution.
> With Regards,
> Haris
> na.har...@gmail.com
>
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* *
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