Sounds like your problem is with the 1900 leap year issue.

If you search for "leap year" in Excel general questions you will find a
post dated 12/25/05 (titled "Is 1900 a leap year") that has a good discussion.

Basically, anything before 3/1/1900 will be off by 1 day because Lotus 123
thought 1900 was a leap year (which it was not). Since Lotus was the
dominant spreadsheet at the time and MS wanted to make the transition to
Excel easier for Lotus users, it duplicated the mistake.


"JAH08886" wrote:

I have dates in an access database represented as 1/1/1900. When I generate
a table query and cut and paste the data from the access query into excel the
1/1/1900 dates are pasted into excel as 1/2/1900. Why is the date being
incremented by one day during the cut and paste procedure. If I export the
data directly from the access query using excel file format the dates export
unchanged. Something in the cut and paste operation is causing an issue.

Any ideas why?