With
A1: 114.4

If I understand correctly....try this:
B1: =INT(A1/100)*60+MOD(A1,100)

Does that help?
***********
Regards,
Ron

XL2002, WinXP


"M.A.Tyler" wrote:

Example;
Cell reads 114.4
Need to convert to 74.4 Seconds.
Any thoughts?