Read this...
http://j-walk.com/ss/excel/odd/odd02.htm
--
Jim Cone
San Francisco, USA
http://www.realezsites.com/bus/primitivesoftware



"faijaimond"
wrote in message
Excel has a general format for a date default to number of days since
1/1/1900. This is helpful in determining date differences. The only issue
is that Excel recognized 1/1/1900 as a leap year. If 1/1/1900 is subtracted
from 1/1/1901, the answer should be 365 days, but Excel yields 366. Excel
also recognized 02/29/1900 as a valid date, but this date does not exist,
hence there should only be 365 days in 1900.