On Wed, 19 May 2010 08:59:01 -0700, Norm
wrote:

I have read all the other threads on this subject and they work fine for me
untill I need to cross midnight and the value is the time subtracted from 24
here are the cells:
Date Store Actual Arrival Time Est Arrival Time Variance
4/6/2010 33369 11:26:00 PM 12:27:00 AM -22:59
Can someone let me know what I have missed?
Cheers!!!

You probably want something like:

=Est-Actual+(Est<Actual)

--ron