I didn't realise that. Thanks for the pointer. However, I still can't get
negative times to display as negative numbers. -05:00:00 is shown in the
formula bar, but 05:00:00 appears in the cell (Windows XL 2002).

--
Ian
--
"JE McGimpsey" wrote in message
...
XL has no problem displaying negative times using the 1904 date system
(MacXL default) - choose Tools/Custom/Calculation, check the 1904 Date
system checkbox.

In article , "Ian"
wrote:

Your result is 5 hours as a proportion of a day displayed as a number,
but I
don't see how you get a negative time in the first place. Negative times
are
displayed as ####### in Excel.