Try this:

A1 = 7:00 PM
B1 = 3:00 AM

=MOD(B1-A1,1)

Format as h:mm = 8:00

Or, if you want the result in decimal format:

=MOD(B1-A1,1)*24

Format as GENERAL or NUMBER = 8


--
Biff
Microsoft Excel MVP


"Billman" wrote in message
...
I am trying to track time going backwards. In other words I am backing into
a
start time. I am having problems when I cross midnight going backwards.