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2017-03-29 15:38 GMT+02:00 vytas <>:

I have a spreadsheet containing timing results which are displayed using
the a Format code of MM:SS.00  (02:58.03).

What I require is the number of seconds the cell represents as a decimal
number of seconds (178.03) for the above value.

​The actual, numerical value stored in such a cell is a number of day. To
find this out, you can remove formating.

Suppose you have 02:58.03 in A1, you put "=A1" in A2, then Ctrl+M to remove
formatting, it will show you something like 0.002060532
To convert from "number of day" to "number of seconds", multiply with
60*60*24. For example, putting "=A1*60*60*24" in A3 will display 178.03

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