One way to convert those values into times is to use a helper cell:
=TIMEVALUE(TEXT(A1,"00\:00\:00"))
(format as time)

But you could do all the work in the subtraction formula, too:

=TIMEVALUE(TEXT(A2,"00\:00\:00"))-TIMEVALUE(TEXT(A1,"00\:00\:00"))
(format as time, too)

A2 held the later time.

carl wrote:

My time data comes in like so:

93555
93600

Difference of 5 seconds

103058
103101

Difference of 3 seconds

Is there a way to convert these trimes so that when they are subtracted, I
can get the correct difference ?

Thank you in advance.

--

Dave Peterson