daddylonglegs is crrect: Excel stores all dates/times internally as #'s
of days since 0th Jan 1900 ... therefore if you type 12:00:00 into a
cell and format it as a general number, it should come up as 0.5 ... if
you format it as a date it will come up as 12:00pm 0th Jan 1900.

Anyway, the upshot is you need to multiply the time by 24hrs to get the
# of hours. So if Rate is in Cell A1, and hours is in cell B1, then the
rate per hour in cell C1 should be (A1/(B1*24)) and then format it as
currency.


--
CFD


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