I hope Niek will not mind me explaining his answer.
Excel keeps time values as fractions of a day.
You have N seconds so dividing by 60 gives minutes, dividing again by 60
gives hours and finally dividing by 24 gives days.
best wishes
--
Bernard V Liengme
www.stfx.ca/people/bliengme
remove caps from email

"Niek Otten" wrote in message
...
=A1/24/60/60

Format Custom as mm:ss.0

--
Kind regards,

Niek Otten

"LondonLion" wrote in message
...
Hi, I have a number of seconds eg 186.4 in one cell and would like to
convert
this into minutes & seconds eg 03:06.4. Can this be done, I have tried
formatting and the TIME and CONVERT functions but seem unable to to this
??

Thanks