How is the sheet setup and what are you trying to achieve? My assumption is that you have a 2x3 list setup as follows:
A1 Fusion | B1 55
A2 Accord | B2 52
A3 Camry | B3 53

If you can, sort the list from lowest to highest to make things easier. If you can't, then you want to create a third column (C1 through C3) that will calculate which number is the highest. For example:

C1: =IF(B1>B2,IF(B1>B3,TRUE,FALSE),FALSE)
C2: =IF(B2>B1,IF(B2>B3,TRUE,FALSE),FALSE)
C2: =IF(B3>B1,IF(B3>B2,TRUE,FALSE),FALSE)

Now, to select the Fusion, in Cell A4 to choose the Fusion, it would be setup like this:

=IF(C1=TRUE,A1,IF(C2=TRUE,A2,A3))

You can hide the C column if you want or leave it there. That should work for you. If you have any other questions and want to avoid the thicky chicky, let me know.