Trying to calculate Overtime using IF THEN. All cells are formatted for time.

If E22 is greater than 40 hours, I want 40, else E22. E22 is 51:00:00 and
the statement keeps comming back with the full 51:00:00.

Excel 2007.

Thanks in advance, I know it is something simple but after 45 minutes, I'm
fed up

Don