hi
first you must understand how excel keeps dates and time.
dates are kept as a serial number in excel. we format this serial date to
look like a date but todays date of 3/16/09(formated as date) is seen by
excel as 39888 (formated as general)
see this site for more detail on the 1900/1904 date keeping systme excel uses.
http://support.microsoft.com/kb/214330
Time is kept by excel as a decimal value of a day. the decimal number of .75
(formated as general) is seen by excel as 6:00PM (formated as time)
see this site for more info on this.
http://support.microsoft.com/kb/214094
the site above also explains a lot of time keeping formulas that you might
find useful. also it shows ways of converting decimals to time.
regards
FSt1