"M.A.Tyler" <Great Lakes State wrote in message
...
Biff, David's answer to your question is correct. 111.8 is 1 minute, 11
seconds and 80/100's. Your formula gives an answer of :111.8 I really need
:71.80. Or 1:11.8 then when I convert to [ss].00 I'll get :71.8.

In which case one could convert Biff's formula to:
=TIME(0,0,60*INT(A1/100)+MOD(A1,100))+MOD(A1,1)/86000
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David Biddulph