A company I work for is using Excel to export and import data into other
parts of the program. User A will export data into an Excel file and give it
to User B who then imports that Excel file into their database. Since there
are several Memo/Text fields in the data, the entire export is done doing
automation writing each field's value cell by cell.

Recently, we have discovered that in Excel 2007, although the Cell's Text
field say 1/1/1900, when we query the Value property of that cell it reads as
12/31/1899 12:00:00 am. I could understand the date-time portion of this, but
why does Excel subtract an entire day from the date specified in the Text?
(Please note that the export simply sets the Cell's Text property without any
further consideration to formatting to simulate the way in which a user would
type into the Cell)

I'm thinking this is a definite bug in Excel, but do not know how to report
it to Microsoft. I also find it hard to believe that I would be the first
person to discover this issue, so any help would be greatly appreciated....