You can't directly, you will need

=A1/86400

in B1 and format that as time.


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HTH

Bob

"GEM" wrote in message
...
In column A I have a list of about 1000 numbers going down, A1, A2, A3,
etc.
The numbers represent seconds.
A1=35 (35 seconds)
A2=108 (108 seconds)
etc...

How can I modify format these numbers to the following,

108 seconds = 1:48 (1 minute, 48 seconds)