Try it like this:

=LOOKUP(99^99,'[HBS wed.USER.xls]Sheet1'!$F:$F)*86400

I assume that the other file is open, otherwise you will need to
include the full path to the file. I also assume that the data you are
retrieving is recognisable as a time value.

Hope this helps.

Pete

On Jul 24, 3:24*pm, Greg wrote:
I am trying to find the last value in a column, then convert that value
(stored as "General") to seconds in the new sheet.

I've been trying:

=--(TEXT((LOOKUP(99^99,'[HBS wed.
USER.xls]Sheet1'!$F:$F)),"00\:00\:00")*86400)

but get a #N/A error.

Any help?
TIA
Greg