请指教，例如有三个单元格分别有不同数字17,15,26，分别对应A,B,C选项，我设了公式MIN计算最小的为15,,,,

方法有很多。
1、你可以将17,15,26竖着排，然后在他们右边分别给出A,B,C，你用min计算出来之后，在另外一个单元格用vlookup用将B透出来。
2、先用match返回出你最小值在原来排列中的位置，然后用offset返回到A,B,C中相应的位置。
这些函数的参数都可以在excel的帮助里找到，要是还有不清楚的继续问。

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