Assuming your values in column A are numbers

=TEXT(A1/86400,"HH:MM:SS")

will give you the time as a text (drop the HH portion of the format
string if you don't want to show hours)

If you need these a datetimes for other date operations, use

=A1/86400

and use Format Cells, Custom, and enter hh:mm:ss in the Type box.

You may see some undesired results when the value in Col A gets larger
than 86400 seconds - the value will 'wrap' back to 00:00:00 at 86400 and
start again.


--
jamescox
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