Here is my exact formula as typed right now:

=IF(ISBLANK(OFFSET('Agent Performance Rankings'!U1,1,0,)),"
",IF(ISERROR(OFFSET('Agent Performance Rankings'!U1,1,0,))," ",OFFSET('Agent
Performance Rankings'!U1,1,0,)))

The cell it references vaule is 2041.4667.
I want it to take that vaule which is a number of seconds and display it in
MM:SS format but it not working right for me.

=IF(ISBLANK(OFFSET('Agent Performance Rankings'!U1,1,0,)),"
",IF(ISERROR(OFFSET('Agent Performance Rankings'!U1,1,0,))," ",OFFSET('Agent
Performance Rankings'!U1,1,0,)))/(24*60*60)

This is the new formula with custom formatting to MM:SS.
I knew this should have worked but when I tried it first I forgot the ()
around the 24*60*60 and I was in a hurry anyways thanks but I got it.