If you have minutes in A and seconds (with fractions) in B, you can use

=(B2+(A2*60)-(B3+(A3*60)))

to get the difference in seconds.

"SMDIYDLI" wrote in message
...
I would like to create a spreadsheet that will add and subtract time. I'm
using this for horseracing. An example would be to subtract 45² from
1:12³.

I'd be subtracting 45 and two fifths seconds from 1 minute 12 and three
fifths
seconds.

I know one way is to enter 72.6 minus 45.4, but I'd like the spreadsheet
to do
all the converting if possible.

Can this be done without using a macro?

Thanks for any suggestions.

SMD