Hi Ed ,
A couple of things to be noted :
1. A time is basically a numeric value ; to find out whether the data you have in a cell is text or numeric , just format it as number , and see what it displays in the Format dialog box.
E.g. if you enter the time 12:35:33 in a cell , it will display exactly that ; now , if you format the cell as Number , it will display 0.52468750 depending on the number of decimal places you have selected.
If the above does not happen , it means the cell was formatted as text , or the time was entered as a text string ; if you format a cell as text , and enter the exact same value 12:35:33 , it will display that , but the data is no longer numeric , it is now a text string.
2. The TEXT function is used to convert a numeric value to text ; thus , if you enter the number 0.52468750 in a cell , say A1 , and in some other cell you put in the formula =TEXT(A1,"hh:mm:ss") , you should see 12:35:33 in that cell. However , this will now be a text string , and cannot be used as a number. The TEXT function , if used on a text string , will not generate an error , but it does nothing since the original data was itself a text string , and did not need any conversion.
Thus , changing the format of a cell will change the displayed value only if the cell originally contained a numeric value.
You first need to verify whether the time that you are seeing is actually a time as a number , or a time as a text string.
Narayan