Both responders gave you a correct answer, anonymous gave you a reason,
but not sure if that was clear. I'd like to make the answers a bit more explicit
beyond the working formulas..

The reason you have to multiply time by 24 to get hours, or divide hours
by 24 to get time, is because date and time are stored as the number
of days and fractional days. More information on Date and Time at
http://www.mvps.org/dmcritchie/excel/datetime.thm
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HTH,
David McRitchie, Microsoft MVP - Excel [site changed Nov. 2001]
My Excel Pages: http://www.mvps.org/dmcritchie/excel/excel.htm