Assuming 8:00 AM is in cell A2, and 20.68 is in A3
=A2-A3/1440

The 1440 converts your number into minutes (1440 = 24 hrs * 60 minutes)
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Best Regards,

Luke M
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"Harish" wrote:

Hi,
I have to do some time calculations and I have a formula that outputs
in minutes. I have to subtract a standard time to this number of
minutes. For example, I have 8:00 AM in one cell and 20.68 minutes on
an other cell. The output that I am expecting is 7:39 AM. Does anybody
know how to bring an output like that by subtracting the minutes?
Please help. Thanks