You sure it shouldn't be 7:00 PM?

maybe something like:

=E24-TIME(5,0,0)+(E24<TIME(5,0,0))
which is shorthand for:
=E24-TIME(5,0,0)+if(E24<TIME(5,0,0),1,0)

Jlexky wrote:

I am trying to create a spreadsheet with calculations for the various
times zones based on GMT. I use the function TIME(H,M,S). For
example, to caculate a time in the US EST zone, I entered the formula
E24-TIME(5,0,0), where E24 is 12:00 AM, representing UK time (GMT 0).
The result comes out -5:00 AM. The correct result would be 5:00 PM.
Oh yes, I am using Excel 2004 on an iBook with Mac OS X. (I get the
correct result using this formula in Excel 2003 for Windows XP,)
Thanks for your help!

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Dave Peterson