That's very clever - 100-60 :)

--
Rob van Gelder - http://www.vangelder.co.nz/excel


"Harlan Grove" wrote in message
...
"Myrna Larson" wrote...
FWIW, since you refer to the number of function calls, I assume your
concern is with speed. Your proposed formula may be shorter, but if
speed is the issue, arithmetic functions generally beat text/string
functions (plus under-the-hood conversion of text to dates/times).
...

Good point. Wanna time

=A2-A1-(INT(A2/100)-INT(A1/100))*40

?