Ensure you have real Excel times in your cells. It looks to me like you have
text, not times. Applying a format to text won't help. It's still text. Try
entering the times this way:

0:1:39.672
0:1:33.672

Regards,
Fred.

"PAULANDBEX24" wrote in message
...
THANKS BUT IT HAS NOT WORKED.

BOTH CELLS ARE FORMATTED IN TIME with 24 hr clock
I inputted your formula but nothing has changed
This seems to be the formula i used in office 2003 but i am now using
office
2007.
Any ideas