One workaround would be to use this event macro (right-click the
worksheet tab and choose view code):
Private Sub Worksheet_Change(ByVal Target As Excel.Range)
With Target
If .Count > 1 Then Exit Sub
If Not Intersect(.Cells, Range("B3")) Is Nothing Then
If IsNumeric(.Value) Then
On Error Resume Next
Application.EnableEvents = False
.Value = .Value / 24
Application.EnableEvents = True
On Error GoTo 0
.NumberFormat = "[hh]:mm:ss"
End If
End If
End With
End Sub
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