Returns the decimal number for a particular time. If the cell format was General before the function was entered, the result is formatted as a date.
The decimal number returned by TIME is a value ranging from 0 (zero) to 0.99999999, representing the times from 0:00:00 (12:00:00 AM) to 23:59:59 (11:59:59 P.M.).
Hour is a number from 0 (zero) to 32767 representing the hour. Any value greater than 23 will be divided by 24 and the remainder will be treated as the hour value. For example, TIME(27,0,0) = TIME(3,0,0) = .125 or 3:00 AM.
Minute is a number from 0 to 32767 representing the minute. Any value greater than 59 will be converted to hours and minutes. For example, TIME(0,750,0) = TIME(12,30,0) = .520833 or 12:30 PM.
Second is a number from 0 to 32767 representing the second. Any value greater than 59 will be converted to hours, minutes, and seconds. For example, TIME(0,0,2000) = TIME(0,33,22) = .023148 or 12:33:20 AM
Microsoft Excel for Windows and Microsoft Excel for the Macintosh use different date systems as their default. Time values are a portion of a date value and represented by a decimal number (for example, 12:00 PM is represented as 0.5 because it is half of a day).
The example may be easier to understand if you copy it to a blank worksheet.
How to copy an example
Create a blank workbook or worksheet.
Select the example in the Help topic.
Note Do not select the row or column headers.
Selecting an example from Help
In the worksheet, select cell A1, and press CTRL+V.
To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button.
Note To view the number as a time, select the cell, and then on the Sheet tab, in the Number group, click the arrow next to Number Format, and click Time.