Try this.
I entered random time values in I1, J1 and K1
Then removed 1, 2 or 3 values and it reports the lowest time,
unless all are removed then it displays the current time..
Sub findMin()
Dim x, r As Long
Cells(1, 3).FormulaR1C1 = "=NOW()"
With Range("A1")
r = 1
For x = 9 To 11 ' change to suit, can be a variable based on used columns
If Cells(1, x).Value <> "" And _
Cells(1, x).Value < Cells(1, 3).Value Then
Cells(1, 3).Value = Cells(1, x).Value
End If
Next x
End With
Cells(1, 3).NumberFormat = "h:mm:ss;@"
End Sub
hope this helps,
-mark