If you enter your suppliers in B1 to F1 , and enter your Products in
A2:A51
Fill in Prices as appropriate
In cell G2 enter
=MIN($B2:$F2)
in Cell H2 enter
=INDEX($B$1:$F$1,MATCH(G2,$B2:$F2,0))
Select cells G2:H2 and copy the formulae down through cells G3:G51
You will now have the Lowest Price on each row in G and the Name of the
supplier in cell H .