Hi Bob
Thanks for that. I probably wasn't too clear on the requirement but the good
news is that I've found a solution. So to convert a UTC format date time eg
1139184300
into something sensible (this format is number of seconds since 1/1/1970) I
used...
=DATE(1970,1,1+(A1/(60*60*24)))+TIME(0,0,MOD(A1,(60*60*24)))
Cheers
Jon