ummm... not actually. It's a running count of days since midnight,
December 30, 1899 in days and fractional days. #06/01/2004 00:02:03#
is, for example:
?cdbl(#06/01/2004 00:02:03#)
38139.0014236111
Or going the other way,
?cdate(38250.6666666666)
9/20/2004 4:00:00 PM
John W. Vinson[MVP]