Nested IF THEN, AND -comparing 3 cells to determine the lowest value, and returning 'name'

I am trying to compare 3 cells to determine the lowest value, and in the fourth cell, return a prompt of the name of the column with the lowest value. Basically something like this:

CELL A1 = "Company A" , CELL B1 = "Company B" , CELL C1 = "Company C", CELL D1 = "BEST PRICE"
CELL A2 = $4 , CELL B2 = $5, CELL C2 = $6, CELL D2 = "Company A"

I've tried using IF(AND, , ) but I cannot figure out the correct syntax.

ANYONE KNOW HOW TO DO THIS?

Try this...

Data Range

	A	B	C	D	E
1	Company A	Company B	Company C	------	Lowest
2	3.0	3.4	3.2		Company A

This formula entered in E2:

=INDEX(A1:C1,MATCH(MIN(A2:C2),A2:C2,0))

Do you mean if multiple companies had the lowest price then list each company?

Try this...

Data Range

	E	F	G
1	Lowest	------	Most Often
2	Company A		Company B
3	Company A
4	Company B
5	Company B
6	Company B
7	Company B
8	Company C
9	Company C
10	Company C

This array formula** entered in G2:

=INDEX(E2:E10,MODE(MATCH(E2:E10,E2:E10,0)))

** array formulas need to be entered using the key
combination of CTRL,SHIFT,ENTER (not just ENTER).
Hold down both the CTRL key and the SHIFT key
then hit ENTER.

I have the companies sorted just to make it easier to see which appears most often.