=A1/24/60/60
Format as time

This is because in Excel time is stored as a fraction of a day

Of course you can divide by 86400 too

--
Kind regards,

Niek Otten
Microsoft MVP - Excel

"pauls56" wrote in message
...
Hi
I am trying to add colums that contain 23.50 + 24.75 +26.13 +22.11 =
all these numbers represent time in seconds and 100's of a second. the
total comes out correct at 96.49 (seconds) but, I would like it to come
out
1:36.49 which would be 1 min 36 sec and 49 100' of a second. I have tried
formatting the total cell to [m]:ss.00 but this dosent work. Help Please
Thanks