I assume you mean that you want to display, say, 15:15 as -15:15?
It can't be done in the sense of proper time, because you simply
couldn't have -15:15 in real life, so Excel won't let you do it either.
Time in Excel is represented as a decimal number. IE: 15:15 is
interpreted by Excel as 0.635417, so if you were to convert 0.635417 to
-0.635417, the time would actually display as # signs.
The only way to do it would be to convert it to pure text.
If A1 contained 15:15, then cell B1 could have the formula:
="-"&TEXT(A1,"hh:mm")
Which would show *-15:15* in cell B1.
--
Cumberland
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