The VBA idea is neat but I think it would cause more confusion with the
people working with this spreadsheet. My intended audience that would
be using this spreadsheet are totally new to Excel. I think for them to
enter 320 for 3 min 20 seconds would be confusing. Entering 3.20, not
ideal, but a little bit more understandable. I was just trying to take
it the next step and make it "look" like a time entry of 3:20.

Thanks
Scott